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关于consignment寄售

(2008-01-28 05:18:00)
标签:

杂谈

好久没上技术性文章了,惭愧!
最近在回答一个关于寄售和VMI的区别的问题时,又搜索了一些资料,不敢独吞,现把精华的部分拿来分享。
自动翻译后:
 
让寄售和VMI为你所用
 
 
由Mark k.威廉姆斯, cfpim mark.williams @ att.net

Introduction导言

As manager of a manufacturing or distribution operation, you’ve just been notified by two of your largest customers that they want to purchase goods on consignment. A third very large customer wants to emulate Wal-Mart and begin a Vendor-Managed Inventory (VMI) program - with you as the chosen vendor.作为经理人的制造业或分销运作,你刚刚被通知您的两名大客户,他们希望购买的商品寄售。第三个非常大的客户要效法沃尔玛和开始一个供应商管理库存( VMI业务)计划-与你所选定的供应商。

You’re beginning to see the pattern: your customers want to increase their profits at your expense.你开始看到的模式:你的客户,希望能增加他们的利润,你的牺牲。 Instead of paying for product within 30 days of delivery, the two who want a consignment program want to delay payment until after using or selling your product.而不付出代价的产品在30天内交货,两个人想要一个托运计划要延迟付款后,才使用或出售你的产品。 The third wants to go one step further - they want you to plan their inventory!第三要多走一步-他们想让你计划他们的库存!

It’s obvious how these moves will benefit your customers, but is there any benefit for you?很明显,如何将这些举措,将让客户受益,但有什么好处吗? We’ll examine these issues in a moment, but first, let’s define terms.我们将研究这些问题,在一刹那间,但首先,让我们定义条款。

Consignment & VMI Defined寄售& VMI的定义

The APICS Dictionary 1 defines consignment as “The process of a supplier placing goods at a customer location without receiving payment until after the goods are used or sold ” (author’s emphasis).该apics字典一日界定寄售"的过程中的供应商把商品存放在客户地点在将货物使用或出售之后才能收到货款 " (作者强调) 。 This is very different from traditional practice whereby a customer pays for goods within a set time period after receiving them (often 30 days).这是很不同于传统惯例,即客户支付货物在规定的时间期后,接受他们(通常30天) 。 Under consignment, it makes no difference whether product sits in the customer’s warehouse or shelves for two days or two years; the supplier receives nothing until it is used or sold.根据寄售,但它并没有差异,是否产品,设在客户的仓库或货架上两天或两年内,供应商收到什么,直到它的使用或出售。 This could result in a serious cash flow problem for the supplier if goods continue to be produced but money is not collected.这可能导致严重的现金流问题,为供应商的商品,如果继续生产,但钱是不能收。

Vendor-Managed Inventory (VMI) is a planning and management system that is not directly tied to inventory ownership.供应商管理库存( VMI业务) ,是一个规划和管理制度,是没有直接挂钩,以存货的所有权。 Under VMI, instead of the customer monitoring its sales and inventory for the purpose of triggering replenishment orders, the vendor assumes responsibility for these activities. VMI下,而不是客户监测其销售和库存为目的,触发补货订单,销售商承担责任,为这些活动。 In the past, many suppliers operated vendor-stocking programs where a representative visited a customer a few times a month and restocked their supplies to an agreed-upon level.在过去,许多供应商经营的厂商放养节目凡代表参观了顾客几倍一个月restocked及其用品,以商定后的水平。 Popularized by Wal-Mart, VMI replaces these visits with information gathered from cash registers and transmitted directly to a supplier’s computer system via Electronic Data Interchange (EDI).大众化沃尔玛, VMI的取代这些访问,以收集到的资料,从收银机,并直接传递给供应商的电脑系统,透过电子数据交换( EDI ) 。 Now, suppliers can monitor sales of their products and decide when to initiate the resupply procedure.现在,供应商可以监控销售自己的产品,并决定何时开始进行补给程序。 This is not an inexpensive proposition for suppliers. Investments must be made in new systems, software, and employee training.这是不是一种便宜的命题,为供应商投资,必须取得新的系统,软件和员工培训。 Which brings us back to the question: Is there a payoff?这使我们回到一个问题是:有没有回报?

Benefits of VMI效益的VMI

In the article “Integrating Vendor-Managed Inventory into Supply Chain Decision Making,” Mary Lou Fox 2 outlines four advantages of VMI:在文章中, "整合供应商管理库存到供应链决策, "玛丽娄狐二日概述了四个优势的VMI :

1. Improved customer service.一,提高客户服务水平。 By receiving timely information directly from cash registers, suppliers can better respond to customers’ inventory needs in terms of both quantity and location.通过接受及时的信息直接从收银机,供应商可以更好地回应客户的库存需求,无论在数量及地点。

2. Reduced demand uncertainty. 2 。需求减少不确定性。 By constantly monitoring customers’ inventory and demand stream, the number of large, unexpected customer orders will dwindle, or disappear altogether.通过不断监测用户的库存和需求的溪流中,有多少个大,始料不及的客户订单会减少,或完全消失。

3. Reduced inventory requirements. 3 。减少库存的要求。 By knowing exactly how much inventory the customer is carrying, a supplier’s own inventory requirements are reduced since the need for excess stock to buffer against uncertainty is reduced or eliminated.由确切地知道有多少存货,顾客携带,供应商自己的库存所需经费减少,因为需要为过剩库存,以缓冲对不确定性的减少或消除。

4. Reduced costs.四,降低成本。 To mitigate the up-front costs that VMI demands, Fox suggests that manufacturers reduce costs by reengineering and merging their order fulfillment and Distribution Center replenishment activities.减轻了预付费用的VMI要求,狐表明制造商降低成本,重组及合并,其履行订单和配送中心补货活动。

While these are all potential benefits of VMI, the most important ones were not cited.而这些都是潜在的好处, VMI业务中,最重要的不是引用。

· Improved customer retention.提高客户忠诚度。 Once a VMI system is developed and installed, it becomes extremely difficult and costly for a customer to change suppliers.一旦VMI系统,是发达国家和装好后,它变成非常困难和昂贵,为顾客更换供应商。

· Reduced reliance on forecasting.减少依赖预报。 With customers for whom a supplier runs VMI programs, the need to forecast their demand is eliminated.与客户对其供应商违背了VMI的节目,需要预测其需求是淘汰。

VMI - Binding Customers to Suppliers VMI的-有约束力的顾客供应商

Once a VMI system is established, a customer has effectively outsourced its material management function to its supplier.一旦VMI系统建立,客户,有效地外包其物资管理职能,它的供应商。 After a period of time, the customer will no longer have the resources to perform this role in-house, making him more dependent upon the supplier.经过一段时间的时候,顾客将不再有充足的资源,以发挥这一作用,在内部,使他有更多的依赖于供应商。 In addition, developing a VMI system entails major costs to the customer.此外,发展一个VMI系统带来的主要成本转移给客户。 His information services department has to spend time ensuring a smooth transfer of data to the supplier.他的政府新闻处已花时间,确保顺利传输数据给供应商。 And his materials management organization has to spend a significant amount of time making sure that the chosen supplier will perform, and beyond that, ironing out a myriad of details ranging from what will trigger a reorder to how returns will be handled.和他的物料管理组织已经花费了大量的时间作出肯定的是,选择供应商,会有什么表现,除此之外,熨烫出无数的细节,包括如何将引发筹码分析如何回报,将处理情况。 Once all this work is done, nothing short of a major breach in a supplier’s performance will prompt the customer to search for a new supplier.一旦这一切工作完成后,绝对不会缺少的一个重要突破口,在供应商的表现,将促使顾客寻找新的供应商。 With VMI, customer/supplier partnerships are not only encouraged, they are cemented.与VMI的,客户/供应商的伙伴关系,不仅是鼓励,他们是硬质合金。

Sidestepping the shortcomings of forecasting避开缺点预报

Traditionally, most manufacturing and distribution operations determine what to sell and how much to sell by way of forecast.传统上,大多数制造及分销业务决定什么卖多少钱,以出售的方式预测。 Countless hours are spent developing, massaging, and tweaking forecasts – only to have them turn out to be dead wrong.无数的时间都花在发展,按摩,并扭捏预报-只把他们变成被证实罹难错误的。 Why?为什么呢? Because a forecast is nothing more than “an estimate of future demand” (APICS Dictionary).因为一个预测,不过是"一个估计未来的需求" ( apics字典) 。 And, unlike Nostradamus, most of us cannot predict the future! ,不同于诺查丹马斯,而我们大多数人无法预测未来! Under VMI, instead of a supplier forecasting what customers will buy - which means guessing at 1) what customers are selling, 2) their inventory positions, and 3) their inventory strategies – a supplier works with real sales and inventory data first hand. VMI下,而不是一个供应商预测哪些客户将购买-这意味着凭空猜测1 )什么是顾客出售, 2 )他们的库存位置, 3 )其库存的策略-供应商与工程实际销售和库存数据的第一手资料。 Because the supplier is effectively handling their customers’ materials management function, customer inventory strategies are revealed. Soon, the supplier finds that it can provide input on the timing of promotions and safety stock strategies such that it can easily accommodate changes in demand.因为供应商是有效地处理客户资料管理功能,客户的库存策略,都是透露,不久,但供应商认为,它可以提供投入,对市场推广时机和安全库存的策略,例如,它可以轻松容纳变化的需求。 This reduction in demand uncertainty enables suppliers to operate at higher service levels with lower inventories.这减少需求不确定性使得供应商将操作于更高的服务水平,降低库存。 Clearly, these are benefits coveted by any and all suppliers.显然,这些无不得益于觊觎的任何及所有的供应商。

Benefits of Consignment好处寄售

Such are the benefits of VMI - what about consignment?这些都是好处的VMI -如何托运? Isn’t that the same as giving a customer an interest-free loan?是不是一样,让客户一笔过免息贷款? Maybe.也许吧。 Before passing judgement, let’s take a look at how most companies do business and examine the components of inventory carrying cost.然后通过判断,我们先来看看如何在多数公司做的业务和研究的组成部分库存成本。

Most manufacturing and distribution companies, with the exception of make-to-order firms like Boeing, hold inventory for customers in the form of finished goods.大多数制造及分销公司,除了化妆,以订购公司如波音,持有库存,为顾客在形式上完成品。 This buffers manufacturers against fluctuations in demand.这个缓冲器制造商对需求波动。 However, this stock of finished goods doesn’t come free.不过,这个股票的成品不来免费的。 As Ross indicates below 3 , annual inventory carrying costs for most companies range from 20 to 36 percent.正如罗斯表明, 3年以下,每年进行库存成本,大多数公司将介乎20至36 % 。

Cost of Capital资本成本

10 – 15% 10 -1 5%

Storage & Warehouse Space仓储仓库空间

2 – 5% 2 -5 %

Obsolescence & Shrinkage陈旧&收缩

4 – 6% 4 -6 %

Insurance保险

1 – 5% 1 -5 %

Material Handling物料搬运

1 – 2% 1 -2 %

Taxes税收

2 – 3% 2 -3 %

Total Annual Inventory Carrying Costs每年的总库存成本

20 – 36% 20 -3 6%

Let’s examine the impact of consignment on two businesses that both have annual carrying costs of 36 percent.让的审查造成的委托对两家企业都已进行年度成本36 % 。 Company A holds finished goods inventory and Company B has just decided to provide it on consignment. A公司持有产成品存货和B公司刚刚决定向它提供寄售。 Company A is responsible for capital, storage, handling, and all other costs listed above. Company B is responsible for providing the capital, and as owner of the goods, is responsible for paying taxes on what isn’t sold. A公司是负责资本,储存,处理,及其他一切费用上面所列。乙公司负责提供资金,并作为货物的所有人,负责纳税对什么是不出售。 However, under consignment, Company B is no longer responsible for storage or material handling.不过,根据寄售,乙公司不再负责储存或材料处理。 In addition, as with most consignment agreements, Company B’s customers now have responsibility for any damage or disappearance of goods on their properties.此外,由于大部分寄售协议, B公司的客户,现在有责任对任何损害或失踪的货物,他们的财产。 Thus, Company B has transferred its cost of insurance and “shrinkage.” Finally, by closely tracking the use of product and acting swiftly on slow-moving items, Company B can minimize or completely eliminate product obsolescence.因此,乙公司已转让其保险费用的影响, "萎缩" ,后来终于通过紧密跟踪产品的使用和迅速采取行动就缓慢移动的物品,乙公司可以最大限度地减少或完全消除产品陈旧。

A quick review of cost components demonstrates that by implementing a consignment program, Company B can reduce its annual inventory carrying costs from 36 percent to 18 percent (cost of capital + taxes) in a consignment program, a reduction of 50 percent!快速审查成本组成表明,推行委托程序, B公司可以减少其年度清单进行成本由36 %至18 % (资金成本+税收) ,在委托程序,减少了百分之五十! However, if too many dollars are put into customers’ warehouses on consignment, the negative impact on cash flow could leave a supplier asset rich and cash poor, a condition that could lead to bankruptcy.但是,如果有太多美元投入客户的仓库,寄售,负面影响现金流量可以离开供应商的资产,富国和穷国的现金,条件,有可能导致破产。 The solution: a well-designed consignment agreement.解决办法:一个设计良好的寄售协议。

Keys Points in Any Consignment Agreement键点,在任何协议;

When negotiating a consignment agreement, it is critical to consider the elements of cost, responsibility, and time.当谈判一项协议,它是至关重要的考虑要素成本,责任和时间。 The key elements are as follows:关键要素如下:

v Level of consigned inventory. 程度的寄售库存。 A customer would prefer to hold a large amount of consigned inventory, viewing it as a cheap way of buffering against demand uncertainty.顾客宁愿持有大量的寄售库存品,认为它可作为廉价的方式缓冲对需求不确定。 The supplier, however, must determine the level at which it can provide goods profitably.供应商,但必须确定在哪一级,它可以提供商品有利可图。 Negotiating a set number of weeks of supply will meet the needs of both parties.谈判定数周的供应将满足双方的需要。 If the customer sells/uses $5.2 million dollars a year and the agreement calls for ten weeks of supply, both parties know that $520,000 is the consigned level.如果客户销售/使用5200000美元美元,今年该协议要求10周的供应量,这两个当事人知道520000美元是寄售的水平。 The supplier can now budget for the capital required and the potential taxes involved in supporting the inventory.供应商现在可以预算资金需要,并有潜力的税收参与支持库存。 Adjustments can also be made in its cash flow projections.调整,也可将其现金流量预测。 This arrangement also provides the customer with an incentive for increasing sales of the suppliers’ products since an increase in sales translates into an increase in consigned inventory.这项安排也为客户提供了一个诱因,增加销售的供应商的产品,因为增加销售转化为增加寄售库存。

v Responsibility for slow-moving inventory. v责任缓慢移动的存货。 Another key element in a successful consignment relationship is to keep the inventory moving.另一个关键因素,在一个成功的寄售关系,是保持库存感人。 Developing inventory turn goals, by individual product or by product group, can uncover slow-moving items that are inappropriate for consignment.发展中国家的存货周转率的目标,由个别产品或产品组,可以轻松地将缓慢移动的物品,是不合适的寄售。 During negotiations, it is important to determine which party will monitor inventory turnover and how slow moving goods will be handled, whether they will be returned to the supplier or purchased by the customer and removed from the consigned inventory.在谈判中,重要的是要确定由哪方会密切注意存货周转以及如何慢慢移动的货物将被处理,他们是否将被退回给供应商或购买的顾客,并取消从寄售库存。

v Responsibility for damaged or lost inventory. v责任损坏或遗失清单。 Another critical factor to address during negotiations is the disposition of stolen or damaged inventory.另一个关键因素,以解决在谈判期间是处置被窃或损坏的存货。 It is customary for the customer to assume complete responsibility for all consigned inventories - lost, stolen, or damaged - on its premises.这是习惯,为客户承担完全的责任,所有寄售库存-丢失,被盗或损坏-兼论其处所。 A periodic physical inventory needs to be established to account for all consigned inventories.定期进行实物盘点需要建立一个以账户为所有寄售库存。

By following these guidelines, a successful – and profitable – consignment relationship can be established that benefits both parties.遵循这些指导方针,一个成功的-有利可图-寄售关系,可确定,对双方都有利。

Conclusions结论

We have examined some of the benefits of VMI and consignment from a supplier’s perspective.我们研究过的一些好处的VMI和寄售从供应商的角度来看。 Indeed, there are benefits to both approaches, as well as costs and risks.事实上,有效益,以这两种办法,以及评估其成本和风险。 By understanding and managing the costs, and controlling the risks through careful negotiations, one can make both consignment and VMI work not only for the customer, but for the supplier as well.通过了解和管理成本,并控制风险,是经过周密的谈判,就可以使双方寄售和VMI的工作,不仅为顾客,但对于供应商以及。

References参考文献

1. 1 。 APICS Dictionary, 8 th Edition apics字典, 8

2. 2 。 Fox, Mary Lou, Integrating Vendor-Managed Inventory into Supply Chain Decision Making , APICS 39 th International Conference Proceedings, 1996福克斯,玛丽娄, 整合供应商管理库存到供应链决策 , apics 39 国际会议议事录, 1996

3. 3 。 Ross, David Frederick, Distribution Planning and Control , Chapman & Hall, 1996罗斯,大卫冯检, 分销规划和控制 ,查普曼&礼堂, 1996年

About the Author 关于作者

Mark K. Williams, CFPIM, is currently Consulting Manager with The North Highland Company, an Atlanta, Ga. based firm specializing in Supply Chain Management Consulting.马克k.威廉姆斯, cfpim ,现正征询经理与北高原公司,亚特兰大,乔治亚州公司专门从事供应链管理的咨询服务。 Prior to this Mark spent two years at Georgia-Pacific as Senior Manager of Materials and Manager of Logistics, and over twelve years in manufacturing and materials management in various positions for the Vermont American corporation including Operations Manager, Distribution Manager, Materials Manager, Production Control Manager and Corporate Internal Auditor.在此之前,马克花了两年时间,在格鲁吉亚-太平洋为高级经理,物料及经理物流,而超过12年,在制造业和物料管理,在各个岗位,为佛蒙特州的美国公司,包括业务经理,销售经理,材料经理,生产控制经理和公司内部审计员。

Mark received a BA in Political Science from the University of Louisville. 马克收到广管局在政治学,由路易斯维尔大学。 He is an APICS Certified Fellow in Production and Inventory Management (CFPIM). 他是一个apics认证研究员在生产和库存管理( cfpim ) 。 He has taught many APICS certification review courses and spoken to both APICS Chapter and Region Meetings on a variety of topics. 他给了很多apics认证复习课程和口语两apics章和区域会议,就各种议题。 Mark has presented at three APICS International Conferences. 商标已在3 apics国际会议。

Mark is Past-President of the Falls Cities Chapter (Louisville, Ky.) of APICS.标志是,过去总统瀑布市一章(肯塔基州Louisville )的apics 。 Currently, Mark is a member of the Inventory Management Committee of the Curricula and Certification Council.目前,马克是成员之一,存货管理委员会的课程及认证。 In addition, he is also Director of Education of APICS Region IV that includes Georgia, Florida, Alabama, Mississippi and Puerto Rico.此外,他亦是教育署署长的apics区域四,其中包括乔治亚州,佛罗里达州,阿拉巴马州,密西西比州和波多黎各。

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