准时生产与库存对轮胎生产成本的影响研究——以某轮胎公司为例

摘要

Inventory management is an important part of the enterprises management. Modern logistics management can radically reduce storage costs and one uf the methods is zero inventory technology. How to control production cost and effectively make larger profit is a vital issue for the development of lyre industry. From the perspective of the cost eomponents of tyre production. the influence exerted by frequent changing of specification on the tyre cost has been analvzed. At the same time. the influence on cost exerted by a proper inventory has also been calculated in the paper. Cost analysis will help enterprises cut cost and improve management.%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如何控制好生产成本，并有效获得较大利润，对轮胎制造业发展是个重要的问题。文章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苓的途径和改进管理的措施。