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雷达卡
昨日阅读2小时，累计阅读144小时
昨日内容
1. Physical Control And Security
1.1 Elements
1.1.1 A good-part numberingsystem
1.1.2 A simple, well-documented transaction system
● Identify the item
● Verify quantity
● Record the transaction
● Physically execute the transaction
1.2 Limited Access
1.3 A well-trained workforce
2.Inventory Record Accuracy
2.1 Accurate inventory records enable firms
2.1.1 Operate an effective materials management system
2.1.2 Maintain satisfactory customer service
2.1.3 Operate effectively and efficiently
2.1.4 Analyze inventory
2.2 In accurate inventory records result:
2.2.1 Lost sales
2.2.2 Shortages and disrupted schedules
2.2.3 Excess Inventory
2.2.4 Low productivity
2.2.5 Poor delivery performance
2.2.6 Excessive expediting
2.3 Causes of Inventory Record Errors
2.3.1 Unauthorized withdrawal of material
2.3.2 Unsecured stockroom
2.3.3 Poorly trained personnel
2.3.4 Inaccurate transaction recording
2.3.5 Poor transaciton recording systems
2.3.6 Lack of audit capability
2.4 Measuring Inventory Record Accuracy
Tolerance is the amount of permissible variation between an inventory record and a physical count
2.5 Auditing Inventory Records
2.5.1 Periodic (annual) inventory
There are three factors in good preparation:housekeeping,identification,and training
2.5.2 Process
● Count items and record the count on a ticket left on the item
● Verify this count by recouting or by sampling
● When the verification is finished, collect the tickets and list the items in each department
● Reconcile the inventory records for differences between the physical count and inventory dollars
2.5.3 Cycle counting
Advantage：
● Timely detection and correction of problems
● complete or partial reduction of lost production
● Use of personnel trained and dedicated to cycle counting
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