F2知識(shí)點(diǎn)：庫(kù)存管理（Inventory control）

庫(kù)存管理是指在物流過(guò)程中商品數(shù)量的管理，過(guò)去認(rèn)為倉(cāng)庫(kù)里的商品多，表明企業(yè)發(fā)達(dá)、興隆。而現(xiàn)代管理學(xué)如MBA、CEO12篇及EMBA等則認(rèn)為零庫(kù)存是至好的庫(kù)存管理。庫(kù)存多，占用資金多，利息負(fù)擔(dān)加重。但是如果過(guò)分降低庫(kù)存，則會(huì)出現(xiàn)斷檔。

Inventory control or stock control can be broadly defined as "the activity of checking a shop’s stock". More specifically inventory control may refer to:

·In operations management, logistics and supply chain management, the technological system and the programmed software necessary for managing inventory

·In economics and operations management, the inventory control problem, which aims to reduce overhead cost without hurting sales. It answers the 3 basic questions of any supply chain: When? Where? How much?

·In the field of loss prevention, systems designed to introduce technical barriers to shoplifting

Stock control features in the syllabuses of several ACCA examination papers. The areas usually tested in these papers are:

·determining an economic order quantity (EOQ) – calculations to assess how many units of a particular stock item to order at a time

·finding an optimal re-order level (optimal ROL) – providing some idea of the level to which stocks can be allowed to fall before placing an order for more

·discussions of various practical aspects of stock management – often referred to by students with no practical experience as ‘theory’.

ADVANTAGES AND DISADVANTAGES OF HOLDING STOCK

The basis of the theoretical calculations of an EOQ and an optimal ROL is that there are advantages and disadvantages of holding stock (of buying stock in large or small quantities).

The advantages include:

·the need to meet customer demand

·taking advantage of bulk discounts

·reducing total annual re-ordering cost

The disadvantages include:

·storage costs

·cost of capital tied up in stock

·deterioration, obsolescence, and theft.