准时生产与库存对制造成本的影响研究——以卡莱轮胎公司为例  

Impact Study of the JIT Production System and Inventory on Cost of Manufacture——Take Carlisle Tire Company As an Example

作　　者：董鹏 王桂芬[2] 魏宏杰[3] 李潮[4] 王建华[5] 

机构地区：[1]卡莱橡胶制品有限公司计划部,广东梅州514759 [2]青岛理工大学工商学院,山东青岛266033 [3]中国热带农业科学院橡胶研究所,海南儋州571737 [4]中国科学院广州能源研究所,广东广州510650 [5]长安大学经济与管理学院,陕西西安710064

出　　处：《汽车工程学报》2012年第4期284-291,共8页Chinese Journal of Automotive Engineering

基　　金：国家社会科学基金青年项目"协调制造链的构建方法及稳定性研究"(11CJY064);现代农业产业技术体系建设专项资金"天然橡胶产业技术体系产业经济岗位"(CARS-34-GW11)

摘　　要：库存管理是企业管理的重要组成部分,现代物流管理技术可以从根本上降低仓储成本,方法之一就是零库存技术。但卡莱公司实行零库存管理以来,其生产成本却呈现大幅度上升趋势。如何控制好生产成本,并有效获得较大利润,对轮胎制造业发展是个重要的问题。因此,从轮胎生产成本构成要素的角度出发,分析计算出频繁转化规格对轮胎生产成本构成的影响程度及结果,并计算出适当的库存对成本的影响。通过成本分析,可以帮助企业找到降低成本的途径和改进管理的措施。Inventory management is an important part of the business management. Modern logistics management techniques can radically reduce storage costs and one of those methods is zero inventory technology. However, after the implementation of zero inventory management, the production costs of Carlisle present a substantial upward trend. How to control the production costs and to make a larger profit effectively, is an important issue for the development of tire manufacturing industry. Therefore, based on the elements constituting tire production costs, the analysis calculated the impact of frequent conversion specifications on production cost, and calculated the appropriate inventory cost. Cost analysis can help companies find some ways to reduce costs and improve the management measures.

关 键 词：轮胎制造业 成本控制 库存 准时生产 

分 类 号：C931.2[经济管理—管理学]