First, the purpose of inventory analysis.
In inventory management, it is not only the accuracy of inventory quantity and amount. The most important thing is to learn inventory analysis, realize the reasonable distribution of inventory, ensure the normal supply of raw materials, and minimize inventory. Although it is still a long-term goal for domestic enterprises to achieve zero inventory, with the help of ERP inventory management module, the inventory quantity can be reduced to some extent and the capital turnover speed can be improved. In other words, the inventory management of ERP system is carried out around a goal, that is, reducing inventory costs and improving inventory turnover. Such as Yifei ERP system, UFIDA ERP system and so on, have taken many measures to achieve this goal.
Second, help users find plain items in time.
In the actual management of enterprise warehouses, sometimes some raw materials may be placed in a corner and cannot be found for a year or even years. These forgotten raw materials will not be found until the next inventory in the store. But this time is already late. Either the raw materials have expired and can't be used, or their market value has fallen. It may be ok to spend half of the money to buy these materials now. So find these unused dull products in time and deal with them in time. If the production is used up in time or sold in time, it can help enterprises reduce losses. Although everyone knows this truth, in practical work, for various reasons, enterprise managers often ignore problems, which brings a lot of losses to enterprises.
In ERP system, it can help enterprise users to find dull items in time, thus reminding users to deal with these raw materials as soon as possible. For example, in the inventory report of the system, raw materials that have not been moved for a month, a quarter, a half year or a year can be found according to the needs of users (the inventory has not changed). If batch number management is adopted, raw materials that have not been used for more than one year or half a year can be found out. Because different enterprises have different definitions of dull products, they can query the information of dull products in the system at any time according to the needs of users. In this way, users don't have to rummage through the inventory table every time.
Therefore, the inventory data (such as time information) in ERP system is not just a simple record. Because the information it records is much richer than the manual account book, as long as you analyze it with your heart, you can always get a lot of valuable information. The report analysis of this unsalable product is a good case.
Third, analyze the capital situation of raw materials occupying inventory.
When analyzing the inventory turnover rate, if we only analyze it in quantity, we can't reflect the inventory cost well. This is mainly because different raw materials have different values. Some raw materials are relatively small in stock, but their value is relatively large. Therefore, even if the quantity in the warehouse is relatively small, it will occupy more inventory funds. Therefore, in order to improve the utilization rate of inventory, we must learn to analyze the funds occupied by raw materials.
In the manual management stage, it is a very complicated job to make a detailed inventory quantity and amount list every month. To this end, many enterprises do this work once a year or half a year. At this time, it can't reflect the capital situation of raw material station inventory in time and can't provide good data support for managers' decision-making.
Now, with the help of ERP system, this situation has been improved quickly. After inventory settlement, users can immediately pull out the raw material details of the current month (including the quantity and amount of each raw material) in the system. Then according to this report, we can analyze which raw materials occupy more funds. In the subsequent purchasing decision and inventory management, we can manage these raw materials specially to reduce their inventory and improve the utilization rate of funds. If the moving weighted average is used for raw materials, the capital occupied by such raw materials can also be analyzed at any time. In a word, this data is of great use value for improving the capital utilization rate of enterprises. According to the author's project experience, most enterprises have great expectations for this report. Therefore, the author suggests that enterprises should try their best to explore the value behind this report.
Fourth, analyze the inventory materials and costs in each stage.
In inventory management, experience is sometimes very important. For some enterprises, the off-season may be obvious all year round. For example, I have done a project for a hardware tool company before. Their peak season is from August to 165438+ 10 every year, and the rest of the time is often the off-season. Due to this periodic change, the inventory of enterprises will be obviously different. Before the ERP project, the enterprise purchased according to the sales order. So every peak season, there will be a shortage of funds.
With ERP system, this situation has been greatly improved. First of all, enterprise users will analyze the situation of inventory capital occupation in previous years and predict the largest month of inventory capital occupation in order to arrange related funds. Secondly, we can see from the historical data which raw materials need to be purchased over the years. In this case, you can buy in advance to reduce the purchase cost. As can be seen from the historical data, if you wait until the peak season to purchase, the purchase price will rise by about 10%, because this industry has this cyclical change. However, purchasing in advance can obviously reduce the purchase price and ensure the arrival time. Place the purchase order in advance and extend the delivery time. A large part of the extra inventory cost is still on the supplier's side. Thirdly, analyzing the inventory cost data of each year can also dynamically reflect the changes of raw material prices. This is of great help to product pricing and product positioning.
Fifth, choose a more reasonable inventory cost statistics method.
According to the enterprise accounting system, there are three main statistical methods of inventory cost, namely, first-in first-out method, monthly weighted average method and moving weighted average method. These three methods have their own characteristics. For example, the first-in first-out method is simple in statistics, but it is not very scientific. If the price of raw materials fluctuates greatly, the cost and price of products and materials will vary greatly in different periods. The moving weighted average method is statistically more complicated, but more scientific, which can reduce the abnormal impact of abnormal changes in raw material market prices on production costs.
In practical work, if the cost is calculated manually, the first-in first-out method or the monthly weighted average method is often used. Because its statistics are relatively simple and easy to realize. However, if information management software such as ERP is used, many enterprises will consider changing the cost accounting method. Especially for enterprises with inventory production, they will choose moving weighted average cost. Because this way of cost statistics is more scientific for them.
For this reason, the project manager of the enterprise, the next job is to analyze whether the existing cost accounting methods are really suitable for the enterprise with the financial personnel of the enterprise. The project manager can let the enterprise use the system to run for one and a half years according to the existing cost accounting method to see the effect. If the inventory cost calculated at this time cannot reflect the actual production cost of the enterprise, or there is a big difference between them, then we can consider changing the accounting method of production cost. If you can try moving weighted average cost.
In short, good inventory management is the basis of normal production and operation of enterprises, and it is also a shortcut for enterprises to reduce production and operation costs. Therefore, enterprise users can provide good data support for decision makers by combining the relevant inventory data of ERP system, such as quantity, time, amount and other information. So as to improve the intrinsic value of ERP system.