Lesson 6 Inventory management 英文管理会计课件 Management Accounting.ppt

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Lesson 6 Inventory management 英文管理会计课件 Management Accounting.ppt

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Lesson 6 Inventory management 英文管理会计课件 Management Accounting

* * * * * * * * Supplier Evaluation Illustrated Topic 3: Supply-chain analysis and management Exhibit 20-6 Annual difference in favor of Sontek $1,873 (=183,380-185,254) * Benefits of Supply-Chain management Supply-Chain management can reduce uncertainty. There are a number of benefits: Fewer stockouts at the retail level Reduced manufacture of product not immediately needed by retailers Fewer manufacturing orders that needed to be expedited Lower inventories held by each company in the supply chain Topic 3: Supply-chain analysis and management * Topic 4: Material requirementplanning and just-in-timeproduction systems Learning Objective Describe material requirement planning (MRP) and just-in-time (JIT) production systems. Required reading Chapter 20, pages 573-573, from “Inventory Management and JIT Production” up to “Backflush Costing” * Inventory Management and Materials Requirements Planning Materials Requirements Planning (MRP) a “push-through” system that manufactures finished goods for inventory on the basis of demand forecasts Topic 4: Material requirement planning and just-in-time production systems * MRP Takes into account lead time to purchase materials and to manufacture components and finished products Sets a master production schedule specifying quantities and timing of each item to be produced The output of each department is pushed through the production line whether it is needed or not “Push Through” may result in an accumulation of inventory Topic 4: Material requirement planning and just-in-time production systems * MRP Information Inputs MRP uses three information sources to determine the necessary outputs at each stage of production Demand forecasts of final products A bill of materials detailing the materials, components, and subassemblies for each final product The quantities of materials, components, and product inventories to determine the necessary outputs at each stage of production Topic 4: Material requirement planning and just-in-ti