<p style="margin-top: 0px; margin-bottom: 0px; white-space: normal; padding: 0px; clear: both; min-height: 1em; caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: mp-quote, -apple-system-font, 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; text-align: justify;"><span wah-hotarea="click" style="margin: 0px 10px 10px 0px; padding: 0px; outline: 0px; display: inline-block; vertical-align: middle; font-size: 15px;">Tonii精益讲堂</span>&nbsp;<span style="margin: 0px 10px 10px 0px; padding: 0px; outline: 0px; display: inline-block; vertical-align: middle; font-size: 15px; color: rgba(0, 0, 0, 0.3);">2022-11-25</span></p><p></p><section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; font-family: mp-quote, -apple-system-font, 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; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px 5px 0px 20px; outline: 0px; 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; transform: translate3d(-20px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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 class="rich_pages wxw-img __bg_gif" data-ratio="1.0538117" src="https://cdn-2c-02.industics.com/public/upload/image/20220615/1655281489782907.gif" data-type="gif" data-w="446" width="100%" data-imgqrcoded="1" style="padding: 0px; max-width: 100%; vertical-align: middle; outline: 0px; box-sizing: border-box; height: auto !important; overflow-wrap: break-word !important; visibility: visible !important; width: 50px !important;"/></section></section></section></section><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 3px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border: 0px none rgb(255, 255, 255); border-radius: 0px; 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 17px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><strong style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">本周词汇概览</strong></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; font-family: mp-quote, -apple-system-font, 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; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; height: 16px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-top: 6px solid rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); border-bottom-color: rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="padding: 12px; outline: 0px; 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; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; line-height: 1.8; 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;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; font-size: 17px; background-color: rgb(255, 255, 255); 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="padding: 0px; outline: 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="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●&nbsp;</strong></strong></strong>561：库存管理</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;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; font-size: 17px; background-color: rgb(255, 255, 255); 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="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;">●&nbsp;</strong>562：库存分析</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;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="background-color: rgb(255, 192, 0);"><span style="background-color: rgb(255, 192, 0); padding: 0px; outline: 0px; max-width: 100%; text-indent: 30px; font-size: 17px; 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="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 12px; font-size: medium; text-indent: 32px; 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="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong></span><span style="background-color: rgb(255, 192, 0); padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;">563：库存成本</span></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;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 2px; text-indent: 30px;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="padding: 0px; outline: 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(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong></span><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px;">564：安全库存</span></span></p></section></section></section><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; height: 16px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-bottom: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-bottom: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-right: 6px solid rgb(255, 202, 0); border-left-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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="white-space: normal; padding: 0px; font-family: mp-quote, -apple-system-font, 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; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px 5px 0px 20px; outline: 0px; 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 3px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border: 0px none rgb(255, 255, 255); border-radius: 0px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; text-indent: 32px; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="padding: 0px; background-color: rgb(255, 202, 0);">563『</strong><strong style="padding: 0px; background-color: rgb(255, 192, 0);">库存成本</strong></span></span></span></span><strong style="letter-spacing: 0.544px; padding: 0px; background-color: rgb(255, 202, 0); outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 18px; overflow-wrap: break-word !important;">』</strong></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 0px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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: 5px solid rgb(255, 202, 0); border-radius: 0px; box-shadow: rgb(255, 255, 255) 1px 1px 0px inset; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><br style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="padding: 0px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; font-size: 18px; color: rgb(255, 202, 0); letter-spacing: 3px; line-height: 1; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">文字专栏</strong></span></p></section></section><section style="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; transform: rotateY(180deg); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 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="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><br/></section></section></section></section></section></section></section></section><section style="margin: 0px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; text-indent: 0em; line-height: 2em; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 677px; vertical-align: top; border-color: rgb(255, 211, 171) rgb(255, 202, 0) rgb(255, 202, 0); border-width: 1px; border-radius: 0px; border-style: none solid solid; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 20px 0px 13px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(240, 176, 121); line-height: 1.8; letter-spacing: 1.8px; overflow-wrap: break-word !important;"><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif;"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 2em;"><span style="color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 2em;"><span style="color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">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="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">库存成本是在整个库存过程中所发生的全部费用。包括：</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">（1)订货成本。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">（2)购入成本，即用于购买或生产该产品所支出的费用，与购买量或生产量有关。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">（3)</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">库存持有成本</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">，即为保持存货而发生的成本，通常指货物从入库到出库期间所发生的成本。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">（4)缺货成本。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">（5)物流成本，即货物从供应商处运到仓库，以及从仓库运到用户手中所需的成本。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">库存成本的构成一般可分为以下三个主要部分：</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">1、库存持有成本。</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">库存持有成本</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">即为保有和管理库存而需承担的费用</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">开支</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">。具体可分为运行成本、机会成本和风险成本三个方面。运行成本主要包括了仓储成本，自营型的仓库体现为建造仓库的固定投资的</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">摊销</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">费用，</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">外包</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">型的仓库则体现为仓库的租金，库存越高，仓储面积越大，仓储成本也越高。企业因为要持有一定的库存而丧失了流动资金所能带来的投资收益，即为库存的机会成本。有时企业通过借款来获得库存，这时的机会成本还应包括借款的</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">利息支出</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">。风险成本顾名思义则是从风险的角度出发来考虑的，首先是保险费用，为了减少库存的损失，大多数的企业会为其库存的安全保险，其费用就是库存成本。同时企业可能会应为库存的不合理存放而造成损耗或报废，例如食品过期、存放过程中破损、</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">产品滞销</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">、失窃等等，这些损失同样是库存的风险成本。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">2、库存获得成本。库存的获得成本是指企业为了得到库存而需承担的费用。抛开库存的本身价值，如果库存是企业直接通过购买而获得，则获得成本体现为订货成本，包括与供应商之间的通信联系费用、货物的运输费用等等，订购或运输次数越多，订货成本就越高；如果库存是企业自己生产的，则获得成本体现为生产准备成本，即企业为生产一批货物而进行的生产线改线的费用。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">3、库存缺货成本。库存缺货成本,简而言之就是由于库存供应中断而造成的损失。包括原材料供应中断造成的</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">停工损失</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">、</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">产成品</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">库存缺货造成的</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">延迟发货</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">损失和销售机会丧失带来的损失、企业采用紧急采购来解决库存的中断而承担的紧急额外</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">采购成本</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">等等。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">在企业经营过程中，降低库存成本单靠某一部门是绝对不行的，是协作的过程，减少库存周期与库存数量才是关键。如果要单独的从仓库意义上讲，大概可以有以下方法：1、立体空间利用2、转换生产过程库存为交接3、对采购物品限期供应4、布局流畅5、增加/减少必要/不必要的设备设施6、引进erp</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">对库存成本的控制具体可以从以下几方面的展开：</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">一） 正确确定库存物料：对一般性的企业来说，其所经营的产品少则几十种，多则成千上万种，并且在大多数的情况下，不需要也不可能对所有的产品都准备库存。所以企业的首要任务就是正确确定库存和非库存的</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">物料</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">。一般来说，企业的库存管理模式可以分为拉动式（反应式）和推动式（计划式），前者是基于需求（生产或客户的订单），仅在需要时才生产或采购的库存管理模式，JIT和看板管理系统就是属于这种方式。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">二） 减少不可用库存：虽然很多时候库存是必须存在的，但并不是所有的库存都能随时发挥其作用来满足生产或交货的需要，或者说这些库存在一定时间内是不能用的，降低库存成本的一个重要方面就是要尽可能地降低这些不可用库存的量。对于一个企业来说，</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">在途库存</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">、淤带（滞销）库存、预留库存（可交货的订单因其它方面的原因而不能交货）、</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">在制品</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">或者是待检品都是不可用的库存。</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">库存管理</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">的目标之一就是要提高可用库存占库存总量的比例。</span></p><p style="text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="text-align: left; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; font-size: 17px; letter-spacing: 1.8px;">今天的课程就到这里，谢谢！</span></p></section></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; padding: 0px; font-family: mp-quote, -apple-system-font, 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; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; line-height: 2; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;">想听Tonii老师的课程？</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;">想和慧工云小学妹有更多互动？</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; 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