呆滞库存
通过ABC分类法，我们得到了不属于以上三类的第四类物资D类物资，便是呆滞库存，可以简单的理解为12个月中没有需求的库存。对于呆滞库存的处理，对于每一个企业来说都是十分棘手的，因此，有些企业常常会采取十分铤而走险的方法结局掉这些物资，例如把物资故意丢弃，仅仅是为了能够腾出更多设施中的空间。一个典型的例子便是，1983念视频游戏光盘制造商雅达利将20拖车的光盘倾倒入墨西哥的一个垃圾填埋场。然而，对于企业来讲，这些呆滞库存也是钱，因此处理这些物资，实际上是在变相地扔钱。对于这些占用了存储空间，增加库存成本地呆滞库存，我们该如何处理呢？首先，我们可以采用订货型生产方式，减少库存量以及浪费；或者可以在营销方式进行处理，大幅降低价格或者施行绑定销售买一送一策略；同时也可以将这些物资卖给其他从事该产品相关销售的公司，进行销售。
Through the ABC classification, we got the fourth type of material D materials that do not belong to the above three categories, that is, sluggish inventory, which can be simply understood as inventory without demand for 12 months. The disposal of sluggish inventory is tricky for every business, so some companies often take a very desperate approach to ending these materials, such as deliberately discarding the materials, just to free up more space in the facility. A prime example is when 1983 ataly, maker of video game discs, dumped 20 trailer discs into a landfill in Mexico. However, for enterprises, these sluggish inventory is also money, so dealing with these materials is actually throwing money in disguise. What should we do with these sluggish inventory that take up storage space and increase inventory costs? First of all, we can adopt the order-type production method to reduce inventory and waste; Or it can be handled in a marketing way, drastically reducing the price or implementing a buy-one-get-one strategy of bound sales; At the same time, these materials can also be sold to other companies engaged in the sale of the product.
库存周转率
库存周转率即一年内库存可被销售的次数，可以由已销售货物的成本除以平均库存表示。其中，平均库存等于期初与期末库存之和除以2.。同时要注意的是，对于任一个库存，都不存在最优的库存周转率，我们只能通过各种因素改变库存周转率，但这也并不是没有用，我们可以通过库存周转率了解企业竞争情况和生产效率。通过表达式可以知道，当库存周转率偏低时，可能时由于产过时或者其他原因导致的需要过长时间才能销售完成的问题；而相反的，高库存周转率则可能导致企业的库存会出现短缺现象，但同时，也说明该产品十分畅销。
Inventory turnover is the number of times an inventory can be sold in a year, which can be expressed by dividing the cost of goods sold by the average inventory. Wherein, the average inventory is equal to the sum of the opening and ending stocks divided by 2. At the same time, it should be noted that for any inventory, there is no optimal inventory turnover, we can only change the inventory turnover rate through various factors, but this is not useless, we can understand the competitive situation and production efficiency of enterprises through the inventory turnover rate. Through the expression, it can be known that when the inventory turnover rate is low, it may be due to outdated production or other reasons caused by the need for too long to complete the sale; On the contrary, high inventory turnover may lead to a shortage of inventory in enterprises, but at the same time, it also shows that the product is very popular.
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参考资料：《物流学》
翻译：谷歌翻译
图片来源：百度
本文由Learning Yard新学苑整理并发出，如有侵权请在后台留言。
内容 | 李恒宇
排版 | 李恒宇
审核 | 李小雪
