外文翻譯--中小企業(yè)庫(kù)存管理對(duì)班加羅爾機(jī)床企業(yè)的研究（節(jié)選）

1、<p>　　中文3200漢字，1800單詞，10000英文字符</p><p>　　出處：Rajeev N. Inventory management in small and medium enterprises: A study of machine tool enterprises in Bangalore[J]. Management Research News, 2008, 31(9): 65

2、9-669.</p><p><b>　　外文翻譯 </b></p><p>　　Inventory management in small and medium enterprises:A study of machine tool enterprises in Bangalore</p><p><b>　　N.Raje

3、ev </b></p><p><b>　　Abstract</b></p><p>　　Purpose – The purpose of this paper is to provide guidelines for entrepreneurs for implementing effective inventory management (IM) pr

4、actices and presents the results of a survey of machine tool enterprises in Bangalore, India.</p><p>　　Design/methodology/approach – A descriptive analysis is used to present aspects of the findings, which r

5、eflect the current state of IM in machine tool enterprises. In addition, percentages, bar diagrams and correlation analysis provide a more accurate assessment of this industry sector.</p><p>　　Findings – The

6、 study identified several major problems in the context of IM in machine tool enterprises including the use of rule-of-thumb for IM, a low importance given to forecasting, random ordering of materials, low levels of trai

7、ning and development, and low computer use as well as a low importance given to purchasing and variable lead-time. The study confirmed the need for managers in the machine tool sector to alter drastically their approach

8、to IM.</p><p>　　Research limitations/implications – This study of 40 SMEs in Bangalore should be extended using a larger sample representative of Indian SMEs in order to arrive at findings that are more gene

9、ralizable across the machine tool sector in India.</p><p>　　Practical implications – The managers of SMEs should consider seriously IM as a strategic concept simply because effective IM positively influences

10、 productivity. There is profound scope for improving the operations and performance of SMEs through the application of quality practices in IM.</p><p>　　Originality/value – Considering the lack of studies ab

11、out IM in the context of Indian small and medium sized enterprises (SMEs), this paper helps fill a gap in the literature. A review of the policy framework concerned with SMEs suggests that policymakers do not consider cr

12、itically the role of IM and related issues. It is significant to note that there is no exclusive reference to improvement in IM within the policy documents. At the same time, the literature review suggests that effective

13、 appro</p><p>　　Keywords: Small to medium-sized enterprises, Inventory management, India</p><p>　　Introduction </p><p>　　Inventories are a significant portion of the current assets

14、of any business enterprise(Kruger, 2005). Inaccuracies in an inventory creates a range of problems, including loss of productivity, the manufacturing of unwanted items, a reduction in the levels of customer commitment, t

15、he accumulation of costly physical inventories and frustration(Meyer, 1991). The costs of any of these inaccuracies can indeed be significant. Therefore, the cost savings that accrue from improved practices in inventory

16、</p><p>　　However, while the critical role of inventories to a firm’s survival is well recognized in theory, IM does not necessarily drive practice in many SMEs. When business strategies are formulated, IM i

17、s not generally treated as a critical or strategic activity (Sprague and Wacker, 1996). In the context of SMEs in India and the formal IM practices they adopt, very few studies deal in-depth with this issue. Therefore, t

18、his paper begins to bridge this gap by investigating the status of IM in SMEs in Ba</p><p>　　IM and SMEs </p><p>　　While IM is defined in several different ways, the concept implies the establis

19、hment of strategic objectives and the positioning for inventories (Sprague and Wacker, 1996). As such, IM is the active control program, which allows a firm to manage its manufacturing, sales, purchases, distributions an

20、d payments (Lavely, 1996). This paper examines these items with due consideration given to the specific features of SMEs in Bangalore. </p><p>　　Small and medium sized enterprises are defined in numerous way

21、s around the globe. In India, the idea defining a SME is a recent notion. Until 2006, no definition form edium enterprises existed in India, whereas small-scale enterprises were defined under the Industries Development a

22、nd Regulation Act, 1951 (IDR). The Micro, Small and Medium Enterprises Development Act, 2006 (MSMED) defined for the first time what a medium scale enterprise was along with a revised definition of a small enterprise. &l

23、t;/p><p>　　An overview of literature </p><p>　　Inventory management has significance for any enterprise in an inventory intensive manufacturing industry because effective practices in IM will allow

24、 an enterprise to minimize inventory costs and therefore, avoid the dire consequences that come with a shortage of material resources. This sequence of events has special significance in the context of SMEs and IM. Elora

25、nta and Raisanen (1988) argue that poor quality forecasts are the main factors contributing to this sequence of events in SMEs. Ch</p><p>　　Natarajan (1991) discussed the linkages between IM and competitive

26、advantage, bringing into focus the integration of strategic and competitive factors such as cost,delivery and quality. Natarajan (1991) argues that reducing the throughput time by faster value addition to the materials p

27、rovides a firm with a distinct edge in competitive environments. However, inventory costs are determined not only by their level of inventory but also by the time the materials spend in the system. </p><p>　

28、　Mantho (1994) classified IM into three broad areas: </p><p>　　(1) Inventory record keeping: due to the availability of computers at a reasonable price, SMEs have found it appropriate to automate their inven

29、tory records through computerization. </p><p>　　(2) Inventory decision-making: many models can be integrated into computer- based inventory systems. </p><p>　　(3) Material requirement planning (

30、MRP) system: MRP is an IM information system concerned with getting the right materials to the right place at the right time. </p><p>　　However, contemporary IM systems are more challenging because of severa

31、l variable In a fluid IM environment, these factors include high inflation rates at certain periods, low availability of traditional materials, high costs of labour leading to less making and more buying, increasing numb

32、ers of suppliers entering the procurement market and rapid development of micro-processors and software in decision-making support systems. In addition, new technological innovations lead to the development of</p>

33、<p>　　The IM practices of SMEs in Finland and Greece were studied by Chikan and Whybark (1990) to identify the experiences of managers concerning IM. In Finland, 15 case studies of IM were undertaken, including exa

34、mining the role of IM in corporate planning, inventory decision-making and performance measurement. The findings revealed that IM decisions are made at the operational level with minimal guidance from the top. Furthermor

35、e, the lack of accurate, real-time and suitable aggregate information of</p><p>　　The second study included observations of 30 SMEs in northern Greece. A principal finding was that while all firms had comput

36、erized information systems for the purposes of inventory record keeping and accounting, no decision-making models were applied in the process. The use of an integrated decision support system (DSS) was not even considere

37、d by these Greek entrepreneurs – this was seen as being both unnecessary and costly. The major restraint of the use of computers was not their cost or the </p><p>　　A well-operated integrated production-inve

38、ntory system is a decisive success factor under a variety of conditions (Chikan, 1990). However, concerning performance, SMEs are often satisfied with the end-of-year stocktaking, trading and profit and loss accounts. In

39、 most SMEs, the balance sheet rules even though many benefits can be derived from implementing a perpetual inventory system. In systems of this type, all stock items are periodically and randomly checked throughout the y

40、ear. Given that ma</p><p>　　Conclusion </p><p>　　The study of 40 SMEs in Bangalore indicated that even in an inventory intensive manufacturing industry sector such as the machine tool industry,

41、IM practices are poor. The use of formal practices for managing inventories was also inadequate. Poor IM practices are characterized by a lack of an integrated approach in the form of the absence of links between physica

42、l stock and accounting system. A lack of appreciation for IM among the entrepreneurs and the lack of qualified staff are the two major </p><p>　　Three important aspects used to judge the quality of a firm’s

43、IM practices are the systematic character of the operation, the use of computers and the application of modern methodology (Chikan, 1990). In this context, the level of computerization for IM activities of the MTEs in Ba

44、ngalore was low. While the SMEs were equipped computers, the capabilities of software and hardware were not exploited to their full potential. For the SMEs in the machine tool sector in Bangalore, there is a profound s&l

45、t;/p><p><b>　　譯文 </b></p><p>　　中小企業(yè)庫(kù)存管理:對(duì)班加羅爾機(jī)床企業(yè)的研究</p><p><b>　　諾.拉杰夫</b></p><p><b>　　摘要</b></p><p>　　目的 - 本文旨在為實(shí)施有效

46、庫(kù)存管理（IM）的企業(yè)家提供指導(dǎo)原則，并介紹印度班加羅爾機(jī)床企業(yè)調(diào)查的結(jié)果。</p><p>　　設(shè)計(jì)/方法論/方法 - 描述性分析用于介紹結(jié)果的各個(gè)方面，這些方面反映了機(jī)床企業(yè)中庫(kù)存管理的現(xiàn)狀。此外，百分比，條形圖和相關(guān)性分析為該行業(yè)提供了更準(zhǔn)確的評(píng)估。</p><p>　　調(diào)查結(jié)果 - 該研究確定了機(jī)床企業(yè)庫(kù)存管理環(huán)境下的幾個(gè)主要問(wèn)題，其中包括使用經(jīng)驗(yàn)法則對(duì)庫(kù)存管理，對(duì)預(yù)測(cè)的重視程度低

47、，對(duì)材料的隨機(jī)排序，培訓(xùn)和開(kāi)發(fā)水平低，計(jì)算機(jī)使用低以及對(duì)采購(gòu)和可變提前期的重視程度低。該研究證實(shí)，機(jī)床行業(yè)的管理人員需要徹底改變他們的庫(kù)存管理方式。</p><p>　　研究局限性/影響 - 這項(xiàng)針對(duì)班加羅爾的40家中小企業(yè)的研究應(yīng)該利用印度中小企業(yè)的更大樣本代表進(jìn)行擴(kuò)展，以獲得印度機(jī)床行業(yè)更普遍的調(diào)查結(jié)果。</p><p>　　實(shí)際影響 - 中小企業(yè)的管理者應(yīng)該認(rèn)真考慮庫(kù)存管理作為戰(zhàn)略概

48、念，因?yàn)橛行У膸?kù)存管理會(huì)對(duì)生產(chǎn)力產(chǎn)生積極影響。通過(guò)在庫(kù)存管理中應(yīng)用質(zhì)量實(shí)踐，改善中小企業(yè)的運(yùn)營(yíng)和績(jī)效具有很大的空間。</p><p>　　原創(chuàng)性/價(jià)值 - 考慮到在印度中小企業(yè)（SMEs）背景下缺乏有關(guān)IM的研究，本文有助于填補(bǔ)文獻(xiàn)中的空白。對(duì)與中小企業(yè)有關(guān)的政策框架進(jìn)行的審查表明，政策制定者不會(huì)認(rèn)真考慮庫(kù)存管理和相關(guān)問(wèn)題的作用。值得注意的是，政策文件中并沒(méi)有專(zhuān)門(mén)提到庫(kù)存管理的改進(jìn)。同時(shí)，文獻(xiàn)綜述表明，IM的有效

49、方法可以提高中小企業(yè)的生產(chǎn)力和競(jìng)爭(zhēng)力。</p><p>　　關(guān)鍵詞：中小型企業(yè)，庫(kù)存管理，印度</p><p><b>　　介紹</b></p><p>　　庫(kù)存是目前任何企業(yè)資產(chǎn)的重要部分(克魯格，2005)。庫(kù)存不準(zhǔn)確會(huì)造成一系列問(wèn)題:包括生產(chǎn)力的損失，不必要的物品制造，降低了對(duì)客戶承諾的水平，增加了庫(kù)存積累所占的成本(邁耶，1991)。這

50、些問(wèn)題會(huì)造成企業(yè)巨大的損失，因此，要改進(jìn)庫(kù)存管理的方法，以減少這項(xiàng)損失，節(jié)約成本(邁耶，1991)。對(duì)一個(gè)公司來(lái)說(shuō)，庫(kù)存管理和控制是至關(guān)重要的，因?yàn)閹?kù)存管理的不善威脅到企業(yè)的生存能力(斯普拉格和瓦克，1996)。因?yàn)镮M(庫(kù)存管理)的方法直接影響資本的運(yùn)營(yíng)，生產(chǎn)和客戶服務(wù)，所以庫(kù)存管理能影響一家企業(yè)的財(cái)務(wù)實(shí)力和競(jìng)爭(zhēng)地位(吳等，1993;Vergin，1998)。</p><p>　　雖然，從理論上證明庫(kù)存對(duì)一個(gè)公

51、司的生存至關(guān)重要，但是庫(kù)存管理在中小企業(yè)并沒(méi)有得到運(yùn)用。每當(dāng)制定業(yè)務(wù)戰(zhàn)略時(shí)，庫(kù)存管理一般不被視為一個(gè)關(guān)鍵或戰(zhàn)略性的活動(dòng)(斯普拉格和Wacker，1996)。在印度很少對(duì)中小企業(yè)和庫(kù)存管理的方法進(jìn)行深入研究的。因此，本文開(kāi)始就印度班加羅爾的中小企業(yè)和庫(kù)存管理方法展開(kāi)調(diào)查。</p><p><b>　　庫(kù)存管理和中小企業(yè)</b></p><p>　　對(duì)庫(kù)存管理有好幾種不同

52、的定義方法，庫(kù)存管理這個(gè)概念的提出意味著庫(kù)存戰(zhàn)略目標(biāo)的建立和庫(kù)存的定位(斯普拉格和Wacker，1996)。例如，庫(kù)存管理是一種有效的允許一個(gè)公司來(lái)管理其制造，銷(xiāo)售，購(gòu)買(mǎi)，分配和支付款項(xiàng)的控制程序(拉夫利，1996)。本文探討在班加羅爾的中小企業(yè)的庫(kù)存管理，并適當(dāng)考慮到具體的項(xiàng)目特點(diǎn)。</p><p>　　世界各地的中小型企業(yè)，其界定方式都不同。在印度，最近才確定了對(duì)中小企業(yè)的界定。直到2006年，印度之前都沒(méi)有

53、中小型企業(yè)的定義，而小規(guī)模企業(yè)是在1951年根據(jù)行業(yè)的發(fā)展和管制法定義的(IDR)。該微型，小型和中小型企業(yè)發(fā)展法，于2006(MSMED)修訂完成，該法首次對(duì)一個(gè)中等規(guī)模的企業(yè)與小企業(yè)進(jìn)行定義。該法根據(jù)一個(gè)小企業(yè)的概念總結(jié)出有關(guān)微型企業(yè)的概念。據(jù)中小企業(yè)發(fā)展法規(guī)定，制造業(yè)企業(yè)里的微型企業(yè)是指設(shè)備和機(jī)器的投資總額不超過(guò)250萬(wàn)盧比。小企業(yè)是指投資于廠房及機(jī)器的總資產(chǎn)在250萬(wàn)盧比和5000萬(wàn)盧比之間的企業(yè)。中小型企業(yè)是指投資于機(jī)器及設(shè)備

54、總資產(chǎn)在5000萬(wàn)盧比和1億盧比之間的企業(yè)。因此，在印度，中小企業(yè)是指設(shè)備與機(jī)器的投資總額最高為1億盧比的企業(yè)。在這份研究報(bào)告里，中小企業(yè)是指設(shè)備與機(jī)器的總價(jià)值，以現(xiàn)行成本估價(jià)，金額最高為1億盧比的企業(yè)。</p><p><b>　　理論</b></p><p>　　庫(kù)存管理對(duì)任何密集型的制造業(yè)都很有意義，因?yàn)橛行У膸?kù)存管理能使企業(yè)最大限度地降低庫(kù)存成本，還能避免由物

55、質(zhì)資源的短缺帶來(lái)的可怕后果。這些對(duì)庫(kù)存管理和中小企業(yè)有特殊意義。Eloranta和Raisanen(1988)認(rèn)為，促成庫(kù)存管理不能有效實(shí)施的主要因素是不全面的庫(kù)存預(yù)測(cè)。赤坎(1990)指出，一個(gè)健全的庫(kù)存管理系統(tǒng)是一個(gè)公司成功的決定性因素。但是，他發(fā)現(xiàn)在大多數(shù)中小企業(yè)都存在著必要的投入不足，不論后果的高庫(kù)存投資的問(wèn)題。</p><p>　　納塔拉詹(1991)研究了庫(kù)存管理和競(jìng)爭(zhēng)優(yōu)勢(shì)之間的聯(lián)系，并把庫(kù)存成本、交

56、貨、質(zhì)量作為重點(diǎn)的戰(zhàn)略和競(jìng)爭(zhēng)因素。同時(shí)，他還指出，通過(guò)增加庫(kù)存附加值的方式，減少庫(kù)存的占用時(shí)間，為中小企業(yè)提供了一個(gè)獨(dú)特的競(jìng)爭(zhēng)優(yōu)勢(shì)。然而，庫(kù)存成本不僅取決于他們的庫(kù)存水平，還取決于庫(kù)存所花費(fèi)的時(shí)間。</p><p>　　Mantho(1994)把庫(kù)存管理劃分為三大領(lǐng)域:</p><p>　　庫(kù)存記錄保存:由于電腦能以合理的價(jià)格進(jìn)行庫(kù)存記錄，所以中小企業(yè)認(rèn)為應(yīng)該通過(guò)電腦自動(dòng)化記錄庫(kù)存。<

57、;/p><p>　　庫(kù)存決策:以計(jì)算機(jī)為基礎(chǔ)建立各種庫(kù)存系統(tǒng)模型。</p><p>　　物料需求計(jì)劃(MRP)系統(tǒng):MRP是一個(gè)即時(shí)信息系統(tǒng)，即在正確的時(shí)間、正確的地點(diǎn)得到真正需要的材料。</p><p>　　然而，當(dāng)代庫(kù)存管理系統(tǒng)面臨幾個(gè)變量的挑戰(zhàn)。在流動(dòng)的庫(kù)存管理環(huán)境中，這些因素包括在某些時(shí)期的高通貨膨脹率，可用性較低的傳統(tǒng)材料，勞動(dòng)力成本高而導(dǎo)致多購(gòu)少制造，采購(gòu)市

58、場(chǎng)中供應(yīng)商數(shù)量的不斷增加以及庫(kù)存決策系統(tǒng)里的微型處理器和軟件的快速發(fā)展。此外，新的技術(shù)革新導(dǎo)致替代品的發(fā)展(例如，智能材料取代鋼鐵和鋁)，這就增加了庫(kù)存管理(莫漢蒂，1985年)的難度。鑒于此，即時(shí)信息系統(tǒng)必須適應(yīng)企業(yè)庫(kù)存管理的這些特別變化。這些問(wèn)題的存在對(duì)班加羅爾的中小企業(yè)在某種程度上為庫(kù)存管理的現(xiàn)狀提供了有效的建議。</p><p>　　赤坎和懷巴克(1990)研究了在芬蘭和希臘的中小型企業(yè)的庫(kù)存管理的做法，

59、發(fā)現(xiàn)這和管理人員的經(jīng)驗(yàn)有關(guān)。在芬蘭，通過(guò)對(duì)15個(gè)庫(kù)存管理個(gè)案研究(包括企業(yè)在庫(kù)存管理的作用規(guī)劃，庫(kù)存決策和績(jī)效的評(píng)估)，發(fā)現(xiàn)，庫(kù)存管理的決策決定著業(yè)務(wù)水平的大小。此外，缺乏精確，實(shí)時(shí)估計(jì)的物流和庫(kù)存水平也是阻礙這些企業(yè)無(wú)法設(shè)置精確化目標(biāo)的庫(kù)存管理的因素。另外，財(cái)政壓力迫使企業(yè)減少庫(kù)存最終導(dǎo)致內(nèi)部及外部缺貨(赤坎和懷巴克1990)。</p><p>　　第二個(gè)研究包括在希臘北部的30個(gè)中小企業(yè)的庫(kù)存管理，發(fā)現(xiàn)，所有

60、曾經(jīng)以計(jì)算機(jī)信息系統(tǒng)進(jìn)行庫(kù)存記錄和核算的公司，都沒(méi)有運(yùn)用決策模型。一個(gè)綜合決策系統(tǒng)的使用被這些希臘企業(yè)家視為不必要和昂貴的物品。但是赤坎和懷巴克(1990)認(rèn)為，主要限制計(jì)算機(jī)在庫(kù)存管理中應(yīng)用的因素的，不是它們的成本約束或軟件的可用性，而是管理人員的態(tài)度和意識(shí)。因此，中小企業(yè)的做法減慢了當(dāng)代庫(kù)存管理的發(fā)展。</p><p>　　赤坎(1990)認(rèn)為，決定一個(gè)企業(yè)成功的因素是一個(gè)運(yùn)轉(zhuǎn)良好的綜合生產(chǎn)庫(kù)存系統(tǒng)。然而，關(guān)

61、于業(yè)績(jī)，中小企業(yè)往往滿足于盤(pán)點(diǎn)一年結(jié)束后的交易或盈虧的賬戶。在大多數(shù)企業(yè)，資產(chǎn)負(fù)債表的平衡來(lái)源于永續(xù)盤(pán)存制，對(duì)全年所有庫(kù)存項(xiàng)目進(jìn)行定期和隨機(jī)檢查。莫漢蒂(1985)認(rèn)為，鑒于許多中小企業(yè)缺乏專(zhuān)業(yè)知識(shí)和做決定一般基于直覺(jué)的基礎(chǔ)上，庫(kù)存的投資并不總是能準(zhǔn)確或適當(dāng)?shù)挠?jì)算。</p><p><b>　　總結(jié)</b></p><p>　　對(duì)班加羅爾40家中小企業(yè)的研究表明，即使

62、在機(jī)床等庫(kù)存密集型制造業(yè)部門(mén)，庫(kù)存管理做法也很差。使用正式做法管理庫(kù)存也是不夠的。庫(kù)存管理不善的特點(diǎn)是缺乏以實(shí)物庫(kù)存和會(huì)計(jì)系統(tǒng)之間缺乏聯(lián)系為形式的綜合辦法。企業(yè)家對(duì)庫(kù)存管理缺乏認(rèn)識(shí)和缺乏合格的員工是造成庫(kù)存管理水平低的兩個(gè)主要因素。這種情況因其他因素而更加復(fù)雜，例如營(yíng)運(yùn)資金受到限制、缺乏科技發(fā)展、人力資源開(kāi)發(fā)方面缺乏進(jìn)展以及中小企業(yè)的組織特點(diǎn)。中小企業(yè)沒(méi)有遵守正式的庫(kù)存訂購(gòu)政策，如固定數(shù)量訂購(gòu)或固定期限訂購(gòu)政策。相反，中小企業(yè)在物資采購(gòu)

63、方面采取了隨機(jī)政策。研究還發(fā)現(xiàn)，庫(kù)存管理使用經(jīng)驗(yàn)法則，對(duì)材料采購(gòu)的預(yù)測(cè)和隨機(jī)訂購(gòu)重視程度低，對(duì)計(jì)算機(jī)的使用程度低，對(duì)采購(gòu)和可變提前期的重視程度低。</p><p>　　對(duì)班加羅爾的40個(gè)中小企業(yè)研究表明，即使在密集的庫(kù)存制造業(yè)，如機(jī)床行業(yè)的行業(yè)類(lèi)別，庫(kù)存管理做法還未廣泛的應(yīng)用。用來(lái)判斷一個(gè)公司的IM工作的質(zhì)量三個(gè)重要方面是系統(tǒng)的運(yùn)作特征，計(jì)算機(jī)的使用和應(yīng)用現(xiàn)代方法論(赤坎，1990)。在這方面，班加羅爾的電腦化水