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Inventory accounting a comprehensive guide phần 2

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Chiết khấu dòng tiền sau đó được sử dụng kết hợp hai phương pháp đo lường đầu tư khác: giá trị hiện tại ròng và tỷ lệ lợi nhuận nội bộ của. Giá trị hiện tại ròng và tỷ lệ nội bộ trở lại sau đó tương phản, và sự kiểm soát vốn đầu tư được thảo luận. Chương này kết luận bằng cách chứng minh cách chiết khấu dòng tiền có thể được sử dụng để giúp làm cho các quyết định cho thuê so với mua | Inventory Data Collection I 13 ders into a master order and pick just once in larger quantities for this master order thereby reducing pick time. Although this approach to picking is excellent it is expensive. Besides the cost of indicator panels for each rack location one must also invest in the integration of all related software into the existing warehouse management system. Given the cost of this approach it is most common to see it being used only for the highest-volume SKUs. As prices fall we may see a larger proportion of inventory being picked using this system. Another issue is changes in picker training and related procedures to mesh with the new system which one should consider well in advance of system implementation. Any new training and procedures should be tested with a small group of pickers before rolling them out to the full picking staff. 1-8 Backflushing The preceding discussions have all focused on the uses of technology to make data collection easier. What about using a different production tracking system to eliminate the need for data collection In this section we discuss how backflushing works and how it can be used to reduce the volume of data collection. A traditional inventory tracking system traces inventory as it moves from the warehouse through the production process and to the shipping dock. This approach requires one to record a transaction for every physical inventory movement. Each time this occurs another computer entry is needed to tell the production control staff where the inventory is now located as well as to inform the accounting staff of what new manufacturing charges can be added to products as they are converted into finished goods form. This is clearly a labor-intensive approach that is also highly prone to data entry error. A different approach is used by the backflushing system. With this method no transaction entry is made until a product has been completed there is no entry to show that anything has left the .