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准时生产与零库存对轮胎生产成本的影响研究——以卡莱轮胎公司为例
引用本文:董鹏,王桂芬,吴大扣.准时生产与零库存对轮胎生产成本的影响研究——以卡莱轮胎公司为例[J].东莞理工学院学报,2012,19(5):94-99.
作者姓名:董鹏  王桂芬  吴大扣
作者单位: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,广州,511300
基金项目: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”,现代农业产业技术体系建设专项资金“国家天然橡胶产业技术体系产业经济岗位”
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。因此,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,可以帮助企业找到降低成本的途径和改进管理的措施。

关 键 词:轮胎制造业  成本控制  库存  准时生产

Just.In.Time Production and Zero Inventory on the Impact of Tire Production Cost: Carlisle Tire Company as an Example
DONG Peng,WANG Gui-fen,WU Da-kou.Just.In.Time Production and Zero Inventory on the Impact of Tire Production Cost: Carlisle Tire Company as an Example[J].Journal of Dongguan Institute of Technology,2012,19(5):94-99.
Authors:DONG Peng  WANG Gui-fen  WU Da-kou
Institution:1. Carlisle (Meizhou) Rubber Manufacturing Co. Ltd, Meizhou 514759, China; 2. Business School, Qingdao Technological University,Qingdao 266033, China; 3. Academic Administration, Chinese Businessmen Vocational College, Guangzhou 511300, China)
Abstract:Inventory management is an important part of the business management, in which zero inventory technology of modern logistics management techniques can radically reduce storage costs. Though Carlisle has implemented zero inventory manage- ment, its production costs show a substantial upward trend. How to control production costs, and make larger profits, the develop- ment of the tire manufacturing industry is an important issue. Tire Cost analysis can help companies find ways to reduce costs and improve the management measures.
Keywords:tire industry  cost control  inventory  just-in-time production
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