发布网友 发布时间:2022-04-24 09:52
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热心网友 时间:2022-06-18 17:42
ABC Analysis
ABC method (ABC-Analysis) as inventory management techniques from the 1951's by GE Dickey developed, in the rapidly growing popularity of the enterprise and apply them to all types of practical, effective.
ABC analysis is based on the "value corresponding to the size of the investment efforts" to be very effective management method. ABC analysis can be traced back analysis of Barrett (Parteo Analysis). Barrett in the 17 study on the distribution of social wealth, collecting more than the national income statistics, the income derived with the law of the population, that population is not as heavy (20%) of the minority of the total revenue income of the large Part (80%), while the majority (80%) of revenue accounted for only a small fraction of the revenue (20%), the distribution of income inequality, he put forward the so-called "critical and a small number of large numbers of secondary importance" Relations, said that for the distribution of wealth inequality in terms of the statistical charts as the distribution curve Barrett. After the United States Dickey, chairman of General Electric-owned factory after the company's stock after a survey found that the above-mentioned principles apply to storage management, inventory items according to the share capital can be divided into three groups and were taken to different management Methods and procurement, storage strategy, especially for the purposes of articles focused on the analysis of the ABC management focus. Analysis of the ABC in principle with the analysis of Barrett same, but at the appropriate to distinguish between objects and change management focus on the arguments of great significance.
ABC (A type of goods accounted for the high amount of management focus, B-type goods at the amount of time focused on middle management, C-type procts at the lowest amount of general management) not only for the analysis of inventory management, which also applies to the management of the procurement and use of the ABC analysis based on Different categories of goods to take a different approach, especially in the procurement process, procurement methods of choice, the supplier of choice in areas such as implementation of the ABC classification of the focus of management, corporate procurement department will result in a higher efficiency.
Perhaps other business enterprises can bear the sales department of procurement functions at the same time, using a system of buying and selling, but the chain of business enterprises must focus on a unified procurement, which is operated by the chain itself the characteristics of the decision. As a chain rely on the standardized operation and the standardization of the shop to start the development of type, the standardization of its vitality. In addition to the standardization of shop design, layout, services in such areas as sales, the standardization of goods is part of the core. And by the procurement of goods to achieve. Just imagine if the stores by their own procurement, to decide the structure of commodities, the type, quality and price, chain stores and traditional single-store enterprises, what difference? Unified arrangements How can we talk about business strategy? In addition more than chain stores, wide geographical distribution of procurement operations to form different from the one-shop operation characteristics of the requirements needed by the unified planning arrangements for the procurement, processing, distribution system, that is, the branches meet at the district level, quality, quantity Different and can achieve a reasonable economic Logistics to purchase, transport, processing, storage, distribution business, compared to single-store enterprises in the procurement of goods from the sale to the process of differentiation and function of the degree of coordination to deep, the necessary organizational management Also much higher level.
As a result, chain management division, the procurement should be done by full-time procurement and personnel responsible for procurement, commodity management plans and general merchandise operating structure, business head of the main gate and have to say. In order to prevent the headquarters of the centralized procurement department and the focus of a one-time non-procurement, full-time procurement departments to the different categories of goods for the purposes of different procurement proceres. For category A focus on the procurement of goods should first focus on forecasting and procurement before the application for procurement, the decision by the highest manager for B-type varieties of goods, the restructuring of procurement and procurement departments of the right to be middle-level managers of the decision , And C categories of goods procurement authority is a middle-level managers or the following full-time procurement officer. Such as a whole, with all levels of management and the ability to manage an important degree, respectively, according to the authority put the responsibility of implementation of decentralized procurement system to enhance management efficiency.
2, ABV in the analysis of procurement methods on the application
Actual sales process often can see that, after the listing of the best-selling varieties were sold out very quickly become out of stock varieties. Imagination seems to be only right and proper, in fact, the contrary. The weight of goods constitute the largest part of the chain stores are often the most representative and decided to corporate image, about the competitive strength of key species or items. This part of the species to ensure continuous supply of the commodity business to operate only real structure. Procurement on whether it can be done quickly to replenish their stocks is a measure of the level of procurement operations is an important indicator. The reason why real life, best-selling procts will be out of stock procts because companies have not added quickly.
Procurement can achieve rapid replenishment, it is important to choose the correct way of procurement, many of the current chain of all goods and large-volume orders using economic methods, that is, to a certain period of Lu are able to accurately forecast demand situation Under the most economical choice of a bulk purchase. However, this order is not the best way, first of all, the buyer take the initiative in economic conditions, similar substitute goods more and more time on the procurement of goods is likely to be the next procurement of similar replaced by substitutes. Second, the next issue of demand for commodities is impossible to predict accurately, which is the economic precondition for bulk orders. Third, on the importance of taking the volume, speed of shipping goods to adopt a different approach with an order, not only increase the cost of storage and take up unnecessary funds, is clearly unreasonable.
Application of ABC analysis to determine the extent of the important items of goods, according to various sales and sales to determine the different sales and sales to determine the order in different ways, not only can effectively rece inventory costs, but also to maximize the prevention of various types of commodities The gap, out of stock.
As shown in Figure 4, according to the ABC method, A category of goods largest share of the amount, the number of the smallest share, to strengthen management of orders on time, active promotion to prevent a backlog of stock and should be taken on a regular basis in order not to quantitative methods; The smaller the amount of consumption, larger than the B category of goods should be operated in accordance with the principle of timely adjust inventory levels, a large number of orders have the discretion to rece the number of orders, order to save costs and take orders at the order and manner in accordance with the categories Commodity control; C share of the amount of the smallest category of goods, a wide range of varieties, orders quantitatively should be taken of the way, to concentrate a large number of one-time purchase, the higher the stock order to save costs.
3, ABC analysis of the supplier selection in the application
People usually believe that the high price of goods is also great contribution to the gross margin. However, if the application of the principle of ABC analysis of the survey to analyze the various types of merchandise gross profit contribution to the degree of difference, we can see that in fact the low price of the commodity-degree contribution to profits. This is because the high price of commodities to buy low-frequency, slow turnover, although the gross margin, but because of the high rate of turnover because the actual amount of gross margin caused by the same amount of funds under the premise of low-price but lower than the species.
According to this principle, in respect of sales volume, sales, the number of varieties, such as the gross amount of the project, according to Variety, price, the amount of gross margin, and other related projects, according to Variety, price, the supplier for each of the corresponding analysis, which compared to the supplier Corporate contributions to the procurement of goods, to determine the supplier of choice, and the different requirements of different suppliers, the focus of management.
ABC analysis is very simple and effective management practices, with a focus on management principles not only for inventory management, procurement management, in personnel management, project management, quality management, cost management and other management can be applied to the field.