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大學(xué)英文畢業(yè)論文
大學(xué)英文畢業(yè)論文怎么寫(xiě)?這對(duì)不少大學(xué)畢業(yè)生而言,無(wú)疑是個(gè)難題。以下是一篇大學(xué)英文畢業(yè)論文范文,僅供大家參考,希望大家從中領(lǐng)略到如何寫(xiě)畢業(yè)論文。
Companiesusedtomeasuretheirmusclebythesizeoftheirinventory.Biggerwasbetter.Vastwarehousesfilledtocapacityensuredefficientassemblylinesandguaranteedthat,comehellorhighwater,productionwouldneverstop.Whocaredaboutcarryingcosts?Theywouldbeerasedbyincreasedsales.Butnowthatequationhaschanged.
Loweringinventoriesisoneofthequickestwaystodecreaseworkingcapitalneeds.Performancemeasurements,suchastheoldstandbyROA(returnonassets)andthenewerEVA(economicvalueadded),aswellasothermeasuresthatgaugehowefficientlycapitalisused,havebecomemorecommonorganizationaldrivers.Infact,manytimesanexecutive'sbonusdepends,atleastinpart,onhowefficientlycapitalisused.Couplethedriveforefficientcapitalusewiththeneedtorespondmorequicklytochangesincustomerdemand,withshorterandshorterorder-to-deliverycycletimes,andyouhaveaproblemthatischallengingmanyorganizations.
LeanerandMeaner
Inthebigpicture,Americanbusinesshassucceededinitsquesttorunlean.Butalmostallthesegainsininventoryreductionhappenedfrom1981to1991,andthepast10yearshavenotseenmuchimprovement.InventoryasapercentofGDPheldsteadyat3.8percentfrom1992to2000.Ratherthanbeingeliminated,inventoryhasbeenpusheddownintothelowerreachesofthesupplychain,frommanufacturerstotop-tiersupplierstolower-tiersuppliers.GM,forexample,improvedinventoryturns,acommonmetricthatmeasurestotalcostofgoodssolddividedbyaverageinventory,andservesasavaluableindicationofhowoftenacompanysellsoutitsinventory(thehigherthebetter)-55.2percentbetween1996and2001.However,thecompanythatsuppliesitstires,Goodyear,sawitsinventoryturnsdecline21percentduringthatsametime.Inotherwords,lower-tiersuppliersareleftholdingthebagforthebigboyslikeGMandWal-Mart.
InventoryManagementTheory
Inventoryandthemanagementthereofbelongtoeveryoneinthecompanybutnobodywantstoownit.InventoryManagementistrulyinterdisciplinaryandspansfromfinancialandmanagerialaccounting,tooperationsresearch,materialhandlingtologistics.ThefollowingisaquickoverviewofInventoryControl/Managementterminologyandtheory.
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