工程建设大宗材料的采购风险及控制分析

随着我国市场经济的不断发展，施工单位在工程建设中面临的竞争逐渐激烈，想要获得更高的利润，就需要进行成本控制。本文先分析工程建设大宗材料的采购风险以及原因，并提出控制措施，希望为相关人员带来一些帮助。     

会计信息失真的条件分析与综合治理

本文从多角度分析了会计信息失真的原因,提出了综合治理会计信息失真的措施。     

建筑工程材料采购相关问题探讨

建筑材料采购是施工企业的一件大事,它不仅关系到工程成本的高低和工程质量的好坏,而且往往会影响到企业的廉洁或腐败,这是众所周知的事情。在工程项目中,建筑材料采购并不是新兴的学科,但是由于过去人们对其重视度不够只是单纯的要求价格,致使建筑材料的采购出现了一些问题。采购阶段的采购及保管、材料运输损耗、包装等费用将增加建筑材料的寿命周期成本和建设项目的寿命周期成本,但这些费用的开支并未增加项目的使用性能,应当尽可能减少,本文就此进行探讨。     

企业会计信息规则性失真的原因分析与纾解之道

会计信息规则性失真是会计信息失真的一个重要方面，本文对会计信息规则性失真的原因进行了分析并寻求纾解之道，为我国治理愈演愈烈的企业会计失真问题提供了新的治理思路。     

会计信息失真的原因分析与对策

随着我国市场经济体制的逐步确立和金融市场的充分发展，会计信息不仅成为广大投资者决策的依据，而且成为国家财政、税收管理部门实行宏观调控和微观协调的依据。本文通过对会计信息失真的危害、原因分析，提出治理对策。     

会计信息失真的现状与危害分析

目前有关会计信息失真的问题表面上看起来已经不像以前那么得到关注的目光，但是整体长远看来，整个国际的经济跟社会整体的发展状态，无论是在会计领域里面还是在社会的经济发展领域里面，有关会计信息失真的一系列问题一直都是存在的。本文就讲了与会计信息失真有关的一些目前的状况跟所受到的一些危害。     

会计信息失真的现状分析

会计信息失真作为一种社会经济现象,与资本市场的产生发展几乎是同生同存,对人类经济生活具有极大的危害性。本文对我国会计信息失真的现状进行了分析。     

供应链采购模式下采购价格策略分析研究

供应链采购转变了市场竞争方式,供应链之间的竞争成为市场竞争的主要方面,在供应链采购模式下,企业要注意搜索采购信息,保证信息的准确、沟通畅通,拓展企业的经营范围、扩大销售量,增大企业的市场份额。     

采购效力：采购实践形态与采购竞争优先权间适配

从形态理论出发,提出交易型、协作型和发掘型3种采购实践形态,研究面向不同采购竞争优先权时如何实施采购管理实践。基于已有研究,引入生产竞争力理论和采购效力概念,构建采购实践形态与采购竞争优先权间适配关系理论,并提出研究假设。对中国部分装备制造企业进行大样本调查,运用SPSS和AMOS进行信度和效度分析,并用潜变量交互效应建模的方法进行假设检验。研究结果表明,采购实践形态与采购竞争优先权间适配关系显著影响企业绩效,针对不同采购竞争优先权实施相应合理的采购实践活动是有效实现采购职能战略性价值的关键。成本优先权下实施交易型采购实践形态下的采购实践更有效,质量优先权下实施协作型采购实践形态下的采购实践更有效,柔性优先权下实施协作型采购实践形态下的采购实践更有效,创新优先权下实施发掘型采购实践形态下的采购实践更有效。研究结果有助于企业更好地理解供应商和采购职能对企业价值的贡献,便于指导企业在面对不同采购竞争优先权时设计并实施有效的采购管理实践。     

油井建设材料采购质量管理探讨

石油和天然气勘探和开发中，油井建设是关键的环节，本文主要论述的是油井建设材料采购的质量管理。油井建设材料，包括钻头、套管、套管附件、完井工具、套管头和采油树等，这些材料除钻头外，是油井的组成部分，他关系到油井建设的成功与失败，油井的成本、建设周期、质量和油井的生命周期过程中的环境保护和安全。因此，在石油勘探开发中，此类材料一般都是由油公司提供，通常常称为油公司材料或甲方材料。油井建设材料需要从油、气勘探、开发公司组织外部采购，采购的环节多，时间长，管理界面多，在油公司内部由采办部门牵头，相关部门配合进行采购活动，在组织内部也有许多的管理界面，应用质量管理的方法，控制采购的全过程，确保油井建设采购材料的质量是油井建设取得成功的关键之一。     

一种考虑价格折扣的MRP订货技术

进货批量的选择是MRP系统中一项重要的工作环节.本文提出了一种用于处理价格折扣的MRP进货批量最优化决策技术,通过仿真机算得到较好的结果.     

LLC在MRP计算中的控制作用

本文介绍了MRPII/ERP系统中核心模块MRP的由来,通过案例最后归纳总结了LLC在计算过程中的主要控制作用,即减少MRP的计算量、控制MRP的计划顺序和避免物料短缺.     

A simulation study of performance of MRP based systems under interaction effects

This paper pertains to a study carried out on a typical Material Requirements Planning (MRP) based system. An integrated MRP based system was developed. This integrated package facilitates studying the effects of variations in Master Production Schedules (MPS), Bill of Materials (BOM) structure, inventory supports, lot sizing, capacity planning, scheduling rules and shop floor conditions. The system behaviour is captured using simulation. The direct and interacting roles of uncertainties, capacity variations, scheduling rules and lot sizing rules on the system performance have been studied in detail. The details of the system, the modules and their capabil-iiies and the analyses of results are presented in this paper.     

MRPⅡ和独立有限调度的分析比较

MRPⅡ是当今制造业普遍采用的计算机辅助管理模式,但MRPⅡ的能力调度有一定的缺陷．本文论述了能力调度的新方法──独立有限调度,并通过图表模型详细分析这两种调度方法的异同．     

Monitoring the production of a supply chain with a revisited MRP approach

This paper examines the centralised monitoring of an upstream supply chain (USC) in the context of a mass customisation production system. We propose an adaptation of the material requirement planning framework to manage demand uncertainty at each stage of the USC. New analytical relations that exploit structural information on demand beyond the frozen horizon are developed for efficient decision-making and appropriate information sharing among the productive supply chain units. A numerical example to illustrate the implementation of the new analytical relations is provided, and a synthesis of benchmarks performed in the automotive industry is presented.     

Adjusting MRP for dynamic differentiation of identical items for process customisation

In the make-to-order (MTO) environment, different customer orders often require similar products that share identical basic features but require different customisation processes. To achieve efficiency, these products are often manufactured in a group at the initial stages. A significant issue then emerges as to how to differentiate identical items at the intermediate stages so that they can be dispatched to different kinds of work centres for process customisation. This article adjusts the current material requirements planning (MRP) approach for the MTO mode. A yield-allocating approach is then proposed for adjusting the material demand plans according to real-time process quality information. An approach for dynamically differentiating identical customised items at intermediate stages is then presented. How to implement the proposed methodology in a computer-based environment is also briefly introduced. A case study demonstrates that the proposed methodology can fulfil the dynamical differentiation task and can result in more reasonable differentiation decisions than the traditional MRP approach.     

Managing demand variability and operational effectiveness: case of lean improvement programmes and MRP planning integration

Although a lean focus is widely popular in general manufacturing environments, there are limited studies that empirically investigate how lean improvement programmes can be integrated with a material requirement planning (MRP) system. The aim of this research is to examine if the integration of lean improvement programmes with a MRP system has a positive effect on operational effectiveness when manufacturers are experiencing high levels of customer demand variability. Based on the contingency theory perspective and using data collected from the international manufacturing strategy survey (IMSS-V), a sample of 382 international manufacturing companies are first divided into two groups based on the degree of their customer demand fluctuation. Moderated hierarchical regression is then applied to each group to empirically test the research hypotheses. Statistical results suggest that operational effectiveness significantly improves when lean improvement programmes support MRP systems as manufacturers are experiencing high levels of fluctuations in demand.     

Reference model for implementing an MRP system in a highly diverse component and seasonal lean production environment

Companies are currently choosing to integrate logics and systems to achieve better solutions. These combinations also include companies striving to join the logic of material requirement planning (MRP) system with the systems of lean production. The purpose of this article was to design an MRP as part of the implementation of an enterprise resource planning (ERP) in a company that produces agricultural implements, which has used the lean production system since 1998. This proposal is based on the innovation theory, theory networks, lean production systems, ERP systems and the hybrid production systems, which use both components and MRP systems, as concepts of lean production systems. The analytical approach of innovation networks enables verification of the links and relationships among the companies and departments of the same corporation. The analysis begins with the MRP implementation project carried out in a Brazilian metallurgical company and follows through the operationalisation of the MRP project, until its production stabilisation. The main point is that the MRP system should help the company's operations with regard to its effective agility to respond in time to demand fluctuations, facilitating the creation process and controlling the branch offices in other countries that use components produced in the matrix, hence ensuring more accurate estimates of stockpiles. Consequently, it presents the enterprise knowledge development organisational modelling methodology in order to represent further models (goals, actors and resources, business rules, business process and concepts) that should be included in this MRP implementation process for the new configuration of the production system.     

Revised MRP for reducing inventory level and smoothing order releases: a case in manufacturing industry

Although material requirement planning (MRP) systems are widely used in manufacturing companies, they exhibit significant drawbacks. Rev MRP algorithm has been developed in order to reduce the system nervousness, generate a more regular pattern of order released and lower inventory levels. The aim of this paper is to test the Rev MRP algorithm on the case of one of the largest Italian manufacturing companies of home appliances. The company provided three sets of real data, referring to three different runs of their MRP. Results showed that the Rev MRP outperformed the company’s MRP smoothing the production order releases, eliminating overshoots and drastically reducing the inventory levels along the supply chain, even in case of frequent forecasts updates.     

A comparison between genetic algorithms and the RAND method for solving the joint replenishment problem

The purpose of this paper is to compare the performance of genetic algorithms (GAs) and the best available heuristic, known as the RAND, for solving the joint replenishment problem (JRP). An important feature of the JRP which makes it suitable for GAs is that it can be formulated as a problem having one continuous decision variable and a number of integer decision variables equal to the number of products being produced or ordered. Experiments on randomly generated problems indicate that GAs can provide better solutions to the JRP than the RAND for some problems, and at worst can almost match the performance of the RAND from a practical point of view for the rest of the problems. GAs never converged to solution with a total cost of more than 0.08% of the total cost of the RAND for 1600 randomly generated problems. In addition, GAs have the advantages of: (i) being easy to implement (e.g. less than 200 lines of code); (ii) having a code which is easy to understand and modify; and (iii) dealing easily with constrained JRPs which are neglected by most of the available methods including the RAND, in spite of their importance in practice.