Inventory management and analysis

INVENTORY MANAGEMENT AND ANALYSIS

Description also available in video format (attached below), for better experience use your desktop.

Introduction

·       Inventory refers to the value or amount of material, resources or stock on hand

·       The term inventory also includes

o   Raw material

o   Work in process

o   Finished goods

·       Inventory management & analysis refers to the techniques of maintaining the size of the inventory at some desired level keeping in view the best economic interest of an organization

·       Inventory is measured and regulated according to the

o   Economic lot size

o   Safety stock

o   Order level

 

Functions, Types and Reasons for keeping Inventory

·       Functions

o   Protection against output fluctuation

o   Better use of Men, Machines and Material

o   Protect against fluctuation in supply

o   Control of stock volume and distribution

·       Types

o   Raw material inventory

o   Work in process inventory

o   Operating supply inventory

o   Finished goods inventory

·       Reasons for keeping Inventory

o   To stabilize the production

o   To take advantage of price distribution

o   To meet the demand during replenishment

o   To prevent loss of order

o   To keep pace with changing market conditions

 

Objectives & Benefits of Inventory Management & Analysis

·       Objectives

o   Adequate supply of product to avoid shortage in supply

o   To reduce the financial investments in inventory

o   Efficient purchasing, storing and consumption

o   Maintain timely record of inventories

o   Replenishment

o   Provide reserve stock for variations

o   A scientific base for both long & short term planning

·       Benefits

o   Improves customer relationship by delivering goods & services on time

o   No stock out results in smooth production

o   Efficient utilization of Capital

o   Reduce the chances of

§  Deterioration

§  Obsolescence

§  Damage

§  Pilferage

o   Eliminate the possibility of duplicate ordering

 

Inventory Control Techniques

·       ABC Analysis (Always Better Control)

o   This techniques divides the inventory into 3 categories A, B & C on the basis of their consumption value

o   It is also called the Selective Inventory Control Method

o   Procedure

§  Make the list of all items

§  Determine the annual volume of usage and cost of each item

§  Multiply each items annual volume by its rupee value

§  Computes each items % of the total inventory in terms of annual usage in rupees

§  Select the top 10% of all items which have the highest rupee % & Categorize them as A

§  Select the next 20% of all items with the next highest rupee % & designate them as B

§  The next 70% of all items with the lowest rupee % are items C

·       VED Analysis

o   Vital items

§  Its shortage may cause havoc and stopped the whole operations of the unit

§  Examples can be a Dialyser in a dialysis centre

o   Essential items

§  If not available, the unit does not stop but the efficiency of the operations is adversely affected

§  Example can be a medication in a government hospital

o   Desirable items

§  Non availability does not stop the work because they readily available at a lower cost

§  Example is a bottle of phenyl for mopping

·       FSN Analysis

o   Fast moving (used on daily basis and required in large quantity, just like Normal Saline in an IPD)

o   Slow moving (issue not more than 2 times in a week and hence move slowly from the inventory store, Just like Betadine solution)

o   Non moving (If there are no issues of an items in past one or two years, just like surgical kits in a non surgical unit)

·       SDE Analysis

o   Scarce items (High in demand but less in supply)

o   Difficult items (High in demand and normal in supply)

o   Easy items (Lesser in demand and easily available in the market)

·       SOS Analysis

o   S is for Seasonal items

o   OS is for Off seasonal items

o   Generally the seller buy the seasonal items in lower cost and store the inventory, then he sell them at higher prices during Off season

Video Description

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