棚卸資産の在庫量管理

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タイトル別名
  • On the inventory control
  • タナオロシ シサン ノ ザイコリョウ カンリ

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説明

It appears that it is advantageous to have a little inventory because the costs of storage, interest on investment, depreciation and obsolescence are then shifted. But such a buying policy is objectionable in that some of the advantage of large-lot delivery are lost and the cost of frequent ordering may be considerable. Therefore, it should be clear that there is an optimum size for inventory stores. The advantages arising frome larger stocks, larger purchasing orders, and lower transportation charges are at some point counterbalanced by higher carrying charges. But the optimal inventory policy can not be decided only from this view-point of cost. There are another deciding factors such as the conditions of purchasing, manufacturing, finance, price change e.t.c. . In this paper, the econometric and cost analytical theories of inventory control and their significance in the present business are considered. First, A H M theory is viewed. This theory stresses the introduction of probability theory in the inventory control. But it is doubtful that such introduction is adequate. Next, Cost Analysis on the ecomic order size and Finally the purchasing policy of the present business are considered. In the actual example of the present business in this paper, minimizing the purchase volume as possible as it does not prevent the business activity is most favourable.

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