准时生产与库存对生产成本的影响研究——以卡莱轮胎公司为例  

Effects of Just-in-time Production and Inventory on the Production Cost——Carlisle Tire Company as an Example

作　　者：董鹏 王桂芬[2] 吴大扣[3] 

机构地区：[1]卡莱(梅州)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]广州华商职业学院教务处,广东广州511300

出　　处：《晋中学院学报》2012年第4期33-38,共6页Journal of Jinzhong University

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。从轮胎生产成本构成要素角度出发，分析计算出频繁转化规格对轮胎的生产成本构成的影响程度及影响结果，并计算出适当的库存对成本的影响，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 was an important part of the business management,modern logistics management technique could radically reduce storage costs;one of the methods was zero inventory technology.But since Carlisle had carried out zero inventory management;its production costs appeared substantially upward trend.How to control production costs and get a larger profit effectively was an important issue to the development of the tire manufacturing industry.Therefore,from elements of the tire production costs,analyzed and calculated the effect of the degree and results of the frequent conversion of the specification of the production cost of the tire,and calculated the appropriate inventory cost.Cost analysis could help companies to find 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：F425[经济管理—产业经济]