准时生产与库存对轮胎生产成本的影响研究——以卡莱轮胎公司为例  

The Influences of Just-in-time Production and Inventory on Tire's Production Cost——Taking Carlisle Tire Company as an Example

作　　者：董鹏 王建华[2] 魏宏杰[3] 李潮[4] 王桂芬[5] 

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]长安大学经济与管理学院,陕西西安710064 [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]青岛理工大学工商学院,山东青岛266033

出　　处：《科技情报开发与经济》2012年第17期121-124,152,共5页Sci-Tech Information Development & Economy

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。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影响结果,并计算出适当的库存对成本的影响,指出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, and the modern logistics management technology can radically reduce the storage cost, one of the methods is zero inventory technology. However, since Carlisle has implemented the zero inventory management, its production cost shows a significant increase trend. How to control well the production cost and make effectively a larger profit is an important issue for the development of the tire manufacturing industry. Starting from the angle of the components of tire production cost, this paper analyzes and calculates the degree and result of the impact of frequent conversion of specification on tire＇s production cost, and calculates the impact of appropriate inventory on the cost, and points out that the cost analysis can help companies find ways for reducing the cost and measures for improving the management.

关 键 词：轮胎制造业 成本控制 库存 准时生产 

分 类 号：F273[经济管理—企业管理]