<section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; color: rgb(51, 51, 51); white-space: normal; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 5px 0px 20px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px 0px -20px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: left; transform: translate3d(-20px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 50px; height: 55px; vertical-align: top; overflow: hidden; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; overflow-wrap: break-word !important;"><img data-ratio="1.0538117" src="//cdn-2c-02.industics.com/public/upload/image/20210727/1627383127137728.gif" data-type="gif" data-w="446" width="100%" style="margin: 0px; padding: 0px; max-width: 100%; height: auto !important; box-sizing: border-box; vertical-align: middle; overflow-wrap: break-word !important; visibility: visible !important; width: 50px !important;"/></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 2px; border-radius: 0px; border-style: dashed; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 5px 0px -5px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 15px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 0px; border-radius: 0px; border-style: none; border-color: rgb(255, 255, 255); box-shadow: rgb(0, 0, 0) 0px 0px 0px; background-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(0, 0, 0); font-size: 17px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">本周词汇概览<br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></strong></p></section></section></section></section></section></section></section></section><p></p><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; color: rgb(51, 51, 51); font-size: 17px; text-align: justify; white-space: normal; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; height: 16px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-top: 6px solid rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); border-bottom-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-top: 6px solid rgb(255, 202, 0); border-right: 6px solid rgb(255, 202, 0); border-bottom-color: rgb(255, 202, 0); border-left-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px;"/></section></section><section style="margin: -13px 3px; padding: 12px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word; border-width: 1px; border-style: none solid; border-color: rgb(255, 111, 0) rgb(255, 202, 0); border-radius: 6px;"><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; line-height: 1.8; color: rgb(0, 0, 0); overflow-wrap: break-word !important;"><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; min-height: 1em; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong><span style="margin: 0px; padding: 0px; max-width: 100%; cursor: pointer; font-size: 16px; letter-spacing: 0.544px;">305</span><span style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 2px; text-indent: 30px;">：</span></span><span style="margin: 0px; padding: 0px; font-family: &quot;思源黑体 CN Regular&quot;; font-size: 16px; letter-spacing: 2px; text-align: center;">ABC库存控制</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; min-height: 1em; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-indent: 30px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; font-size: medium; text-indent: 32px; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong></strong></strong><span style="margin: 0px; padding: 0px; max-width: 100%; text-indent: 32px; letter-spacing: 0.544px;">306</span><span style="margin: 0px; padding: 0px; max-width: 100%;">：</span></span><span style="margin: 0px; padding: 0px; font-family: &quot;思源黑体 CN Regular&quot;; font-size: 16px; letter-spacing: 2px; text-align: center;">库存成本</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; min-height: 1em; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 2px; text-indent: 30px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; font-size: medium; text-indent: 32px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; font-size: medium; text-indent: 32px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"></strong></span><span style="margin: 0px; padding: 0px; font-size: 16px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">307</span><span style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 2px; text-indent: 30px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">：</span><span style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 2px; text-align: center; font-family: &quot;思源黑体 CN Regular&quot;;">库存管理的目标</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; min-height: 1em; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; background-color: rgb(252, 200, 0);"><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-indent: 30px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; font-size: medium; text-indent: 32px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong></span><span style="margin: 0px; padding: 0px; font-size: 16px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">308</span><span style="margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; letter-spacing: 2px; text-indent: 30px; box-sizing: border-box !important; overflow-wrap: break-word !important;">：</span><span style="margin: 0px; padding: 0px; font-family: &quot;思源黑体 CN Regular&quot;; font-size: 16px; letter-spacing: 2px; text-align: center;">库存基础</span></span></p></section></section></section><section style="margin: 0px; padding: 0px; font-size: 16px; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; height: 16px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-bottom: 6px solid rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-bottom: 6px solid rgb(255, 202, 0); border-right: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-left-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-align: justify; white-space: normal; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"/></p></section><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; color: rgb(51, 51, 51); font-size: 17px; white-space: normal; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 5px 0px 20px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 2px; border-radius: 0px; border-style: dashed; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 5px 0px -5px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 15px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 0px; border-radius: 0px; border-style: none; border-color: rgb(255, 255, 255); box-shadow: rgb(0, 0, 0) 0px 0px 0px; background-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; color: rgb(0, 0, 0); overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; max-width: 100%; box-sizing: border-box; min-height: 1em; text-align: left; text-indent: 32px; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">308</span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">『库存基础</span></strong></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: 18px; overflow-wrap: break-word !important;">』</strong></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; color: rgb(51, 51, 51); text-align: justify; white-space: normal; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 15px 0px -15px; padding: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 0 1px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 0 auto; box-shadow: rgb(255, 202, 0) 0px 0px 0px; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 30px; vertical-align: top; overflow: hidden; border-width: 0px; box-shadow: rgb(255, 202, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-size: 0px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 10px; vertical-align: top; overflow: hidden; background-color: rgb(255, 202, 0); border-width: 5px; border-radius: 0px; border-style: solid; border-color: rgb(255, 202, 0); box-shadow: rgb(255, 255, 255) 1px 1px 0px inset; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="margin: 0px; padding: 0px 10px; max-width: 100%; box-sizing: border-box; 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line-height: 1.8; letter-spacing: 1.8px; overflow-wrap: break-word !important;"><p style="margin: 0cm 0cm 0.0001pt; padding: 0px; clear: both; max-width: 100%; min-height: 1em; letter-spacing: 1.8px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-align: justify; text-indent: 32.3pt; line-height: 25.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0.1px; padding: 0px; clear: both; max-width: 100%; min-height: 1em; letter-spacing: 1.8px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-align: justify; text-indent: 43px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; line-height: 25.5px; color: black; background: rgb(255, 255, 255); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-indent: 32px; box-sizing: border-box !important; overflow-wrap: break-word !important;">各位朋友大家好，欢迎来到Tonii老师精益讲堂，接下来Tonii老师将带领大家进入，“每天5分钟，精益伴你行”系列课程。</span></p><p style="margin-top: 0px; margin-bottom: 0.1px; padding: 0px; clear: both; max-width: 100%; min-height: 1em; letter-spacing: 1.8px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; text-align: justify; text-indent: 43px; line-height: 1.75em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: 0.544px; text-indent: 2em;"></span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">今天给大家讲一下<strong>库存基础</strong>相关的内容，库存是企业或机构持有的用于销售或为生产过程提供收入或供给的物料和用品，所有企业和机构都需要库存，库存通常是总资产的重要组成部分。</span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">从财务角度来说，库存对于制造类企业非常重要。在资产负债表上，库存通常代表20%~60%的总资产，库存消耗之后，价值转换成现金，从而增加了现金流和投资收益率。持有库存需要成本，增加运行费用，降低公司利润，所以好的库存管理非常重要。</span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">库存管理负责计划和控制，从原材料阶段到顾客的库存。由于库存可能由生产产生，也可能由支持生产，二者不能分开管理，因此必须协调进行。在计划的每一层次都应考虑库存，因此库存是生产计划、主生产计划和物料需求计划的一部分。生产计划关注的是全部库存，主生产计划关注的是最终产品，而物料需求计划关注的是零部件和原材料。</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">一、总体库存管理</span></strong></span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">下面讲一下总体库存管理，这是根据库存分类（原材料、在制品和成品）及其功能管理库存，而不是管理单个产品层次的库存。总体库存管理以财务为导向，关注的是持有不同类型的库存的成本和收益，这样总体库存管理包括：</span></p><p class="MsoListParagraph" style="margin-left:68px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">A需要的库存流和种类</span></p><p class="MsoListParagraph" style="margin-left:68px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">B供应和需求模型</span></p><p class="MsoListParagraph" style="margin-left:68px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">C库存功能</span></p><p class="MsoListParagraph" style="margin-left:68px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">D库存管理的目标</span></p><p class="MsoListParagraph" style="margin-left:68px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">E与库存相关的成本</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">二、单项库存管理</span></strong></span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">不仅要管理总体层次的库存，单项层次的也要管理。管理必须建立库存项目的决策规则，这样负责库存控制的员工才能有效的工作，这些规则包括：哪些单项库存项目最为重要；单个库存项目如何控制；一次订货多少；什么时候订货；接下来讨论总体库存管理和影响库存管理决策的一些因素，包括基于物流的库存类型、供应模型和需求模型、库存功能、库存管理的目标、库存成本。</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">三、库存和物流</span></strong></span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">库存分类有多种方法，一种常用的分类方法，与流进、流经和流出生产组织的物料有关。</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">原材料</span></strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">，是指已经接收的，尚未进入生产过程的采购物品，包括采购的物料、零部件和组件。</span></span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">在制品</span></strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">，是指已经进入生产过程，正在处理或待处理的原材料。</span></span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">成品</span></strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">，生产流出的成品是准备用来销售的物品，可能储存在工厂、中心仓库或者配送系统的多个地点。</span></span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">配送库存</span></strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">,放在配送系统中的成品。</span></span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">维修与作业耗材</span></strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">，用于生产，但不会加工到产品中的物料，包括手工工具，备件，润滑剂和清洁用品。</span></span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">物品究竟分类到哪种库存取决于生产环境，例如钢板和轮胎对于供应商来说是成品，对于汽车制造商来说却是材料和零部件。</span></p><p style="text-indent:32px"></p><p style="text-align: center; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;"><img data-s="300,640" class="rich_pages wxw-img js_insertlocalimg" src="//cdn-2c-02.industics.com/public/upload/image/20210802/1627899845561532.png" data-ratio="0.9888551165146909" data-w="987" data-imgqrcoded="1" data-type="png" style="margin: 0px; padding: 0px; max-width: 100%; vertical-align: bottom; color: rgb(240, 176, 121); font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; letter-spacing: 1.8px; text-align: center; white-space: normal; background-color: rgb(255, 255, 255); height: auto !important;"/></span></p><p style="text-indent: 40px; text-align: center;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">（库存和物料流）</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">四、供应和需求模型</span></strong></span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">如果供应准确地满足需求就不需要库存，如果产品生产速度与需求速度等同，也不会积压库存。要存在这种情况需求必须可以预测、稳定，且在一个较长时期内保持不变。</span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">如果是这样，生产部门就可以以流水线方式生产产品，使生产和需求匹配。应用这种生产方式，物料按需求供应给生产，工作站之间的工作流平衡，因此几乎不需要在制品库存，商品按客户需求的速度交付给客户。由于这种方式生产的产品种类有限，因此需求必须足够大，以便经济地抵消设置系统的费用，这些生产系统都具有JIT的特征。</span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">多数产品需求既不够大，需求也不够稳定，难以保证建立一个流水线生产系统，这些产品一般进行批量生产，工作站根据功能进行布置，例如所有机床放在一个地方，所有的焊接设备放在另一个地方，所有的装配工具放在第三个地方，物料按照工艺路线的要求，从一个工作站成批的运到下一个工作站，从系统的本质上来说，原材料、在制品和成品都会产生库存。</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">五、库存的功能</span></strong></span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; font-size: 18px;">在批量生产环境中，库存的基本用途是分离供应和需求。库存在以下活动中作为一种缓冲：供给与需求，顾客需求与成品，成品与部件可用性，作业需求与前一个作业的产出，生产启动所需的零部件及物料与物料供应商。基于这些库存可以按照发挥的功能进行分类。</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">六、预期库存</span></strong></span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">预期库存建立在对未来的需求预期之上，例如销售旺季，促销活动，休假停产及可能发生罢工的威胁之前，都要设置库存，预期库存的设置，有助于平衡生产及降低改变生产节奏带来的成本。</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">七、波动库存（安全库存</span></strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">）</span></span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">波动库存的设置是为了应对供应和需求或提前期中偶然出现的不可预测的波动，如果需求或提前期大于预测就会发生缺货，安全库存的设置就是为了预防这种可能性的发生，其目的是避免生产或交付客户中的过程的中断。安全库存，也叫做缓冲库存或存储库存。</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">八、批量库存</span></strong></span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">所购买或生产的物品数量大于需求时即产生批量库存，这样做是为了利用数量折扣，降低运货、员工和准备成本，以防万一产品不能够以使用或销售速度进行生产或采购。批量库存有时又称为周期性库存，周期性库存是客户订单进来时逐渐减少，收到供应商送货时周期性补货的库存的一部分。</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">九、在途库存</span></strong></span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">在途库存的存在是由于商品从一个地方运到另一个地方需要时间，如从工厂运送到配送中心或客户，在途库存有时又称为途经库存或者移动库存。</span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">运输中的库存平均数量是I=tA/365，其中I是运输中的年平均库存，t是以天计算的运输时间，A等于年需求量，注意在途库存并不取决于运输量，而是取决于运输时间和年需求量。减少在途库存及其成本的唯一方法是减少运输时间。</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">十、期货库存</span></strong></span></p><p style="text-indent:40px"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">有些产品如矿产和日用品在全球市场交易，这些产品的价格随着全球的供应和需求波动，如果买方预期价格上涨，可以在价格较低时买进期货库存，期货库存非常复杂，超出了本次的讨论范围。</span></p><p style="text-indent:40px"><span style="color: rgb(0, 0, 0); font-size: 18px;"><strong><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white;">十一、维修与作业耗材</span></strong></span></p><p><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; letter-spacing: 2px; background: white; color: rgb(0, 0, 0); font-size: 18px;">维修与作业耗材是用来支持一般作业和维修，但不会直接成为产品一部分的物品，包括维修用品，备件及洗涤剂，润滑剂，铅笔，橡皮等消耗品。</span><span style="font-size: 16px;font-family: &#39;思源黑体 CN Regular&#39;, sans-serif;letter-spacing: 2px;background: white"><br/></span></p><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; min-height: 1em; letter-spacing: 0.544px; font-size: 16px; text-align: justify; line-height: 2; text-indent: 2em; overflow-wrap: break-word !important;"><br style="margin: 0px; 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