关于企业零库存管理模式的探讨摘要：近年来，物流受到社会各界越来越多的关注，被称为企业获得利润的“第三利润源”。物流是一种经济活动，通过物流能够最大程度实现商品的空间和实际价值，其对于企业发展具有重要意义。但是，目前国内企业的物流成本普遍较高，通过提高物流管理的效率，一方面能够满足企业生产需求，另一方面可以帮助企业降低成本、提高利润，从而不断提高市场竞争力。零库存管理是一种物流仓储的管理理念，受到各类企业的广泛关注。零库存管理的核心在于不断降低企业的库存，甚至实现零库存，从而实现企业在供应链环境下的即时制采购。即时制采购环境下的零库存管理能够帮助企业降低库存压力，但也对于供应商提出了更高的要求。因此，运用科学、合理的程序对于供应商进行选择、评估对于企业进行零库存管理具有重要意义。本文首先对于零库存、即时采购的相关理论进行阐述，并分析了即时采购与传统的采购方法相比的优势，从而明确运用即时采购的重要性。然后，对于企业运用即时采购后对于供应链各个环节产生的影响进行了分析。再次，由于使用零库存管理也可能为企业带来一定的经营风险，本文构建了以单一供应商、单一采购商作为背景的研究模型，在考虑供需双方利益下对于其采购以及运输策略进行研究，获得最优的订购批量以及运输批次。该模型在此前的研究上增加了成本因素：采购方的柔性损失成本,来量化供应链长期合同的风险。本文研究结果显示，该模型一方面能够最大程度上降低工序双方的总成本，还能够有效增强双方的协作关系，对于采购管理优化提供了重要参考意见。关键词：零库存管理；即时采购；采购管理优化；DiscussiononZeroInventoryManagementModeofEnterprisesAccountingclass1401WuJiachengInstructor:ZhongCongAbstract：Logisticsisknownasthe"thirdprofitsource"aftertheresourcesectorandthehumanfield.Asaneconomicactivity,itachievesthetimevalueandspatialvalueofthecommodityandplaysavitalroleinmodernsociety.However,thelogisticscostishuge.Sodoagoodjoboflogisticsmanagement,notonlythepremiseofproduction,butalsocanreducecostsandimproveprofitsinordertoobtaingreatercompetitiveadvantage.Zeroinventorymanagementasanewmanagementconcept,hasbeenadoptedbymanyenterprises.Thecoreideaofzeroinventorymanagementistominimizeandeveneliminateinventory,itsessenceisthesupplychainenvironment,real-timesystemprocurement.Real-timepurchaseofzeroinventorymanagementcanminimizeinventory,butalsoonthesuppliersputforwardhigherrequirements.Selectionandcontinuousassessmentofsupplierswithreasonablestandardsandscientificprocedureshaveadecisiveimpactontherealizationofzeroinventorymanagementobjectives.Thispaperfirstdiscussesthebasicconceptsofzeroinventoryandthemainprinciplesofreal-timeprocurement,andthenthroughthereal-timeprocurementandtraditionalprocurementofcomparativeanalysisofthelackoftraditionalpurchase,andthenleadtotheadvantagesofreal-timeprocurementandtheimportanceoftheenterprise.Andanalyzestheimpactofexpandinginstantprocurementonallaspectsofthesupplychain.Butthezeroinventoryisnotcompletelywithoutrisk,thisarticlesimplyanalyzestheuseofzeroinventoryundertheriskfacedbyenterprises.Inthispaper,themodelisbasedonthesinglesupplierandthesinglepurchaserasthebackground,andtheorderquantityandthetransportationlotareobtainedbyconsideringtheorderandtransportationstrategyinbothcases.Themodelincorporatesanewcostfactorbasedontherelevantresearch:thecostofthemanufacturer'sflexiblelosstoquantifytheriskoflong-termcontractsinthesupplychain.Theresultsshowthatthemodelconsideringtheinterestsofbothsupplyanddemandcannotonlyreducethetotalcostofbothsupplyanddemand,butalsoeffectivelystrengthenthecooperationbetweensupplyanddemand.Andputforwar...
