准时生产与库存对生产成本的影响——以卡莱轮胎公司为例  

Just-in-time production and inventory to the influence of the production cost——to take 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：《黑龙江工程学院学报》2012年第3期60-63,73,共5页Journal of Heilongjiang Institute of Technology

基　　金：国家社会科学基金青年项目(11CJY064);现代农业产业技术体系建设专项资金(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。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。通过成本分析,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 of modern logistics man- agement techniques, which can radically reduce storage costs~ one of the method is zero inventory technol- ogy. But Carlisle has been the implementation of zero inventory management, its production costs a sub- stantial upward trend. Therefore, tire production costs constitute the elements of perspective, the analysis calculates the frequent conversion of the specification of the production cost of the tire impact and affects the results, and calculates the appropriate inventory cost. Cost analysis can help companies 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：F253.4[经济管理—国民经济]