问题 问答题

某公司主要经营的是家庭装修用的各种产品。近年来随着房地产行业的迅猛发展,公司的产品销量一直保持稳步增长趋势,但是公司的利润却未能同步增长,而是有不断下滑的迹象,公司管理者决定首先从采购部门开始对公司内部的管理运作模式进行调整。
公司采购部门采购的产品包括卫生洁具、瓷砖、板材、灯具、五金、电线、白乳胶等各种建筑装饰材料。目前采购部门所有的订单都是业务员通过手工操作完成,使用的一台电脑只是用于文字处理和打印发票。
公司采购部门对采购员的考核主要是采购产品的价格,而加大采购数量可以获得更多的折扣,所以采购员总是想方设法加大采购数量,结果给公司的库存带来许多问题。由于产品的采购没有按照规定的要求进行操作,造成了有的产品积压、有的产品缺货。在一次库存检查中发现公司仓库存储了可供销售5个月的板材和可供销售8个月的五金。但是卫生洁具、瓷砖的采购经常出现断货。采购经理认为出现这种情况的原因是:采购员队伍中新员工较多,对公司的业务不够熟悉,且缺少相应的培训,另外,公司在与供应商合作方面也未能建立良好的伙伴关系。
考虑到以上库存方面问题,公司准备采用经济订货批量方法,来平衡库存成本及采购成本之间的关系。例如公司某种白乳胶每年需要使用600公斤,该白乳胶的每次订货费用12元,每公斤白乳胶的年储存成本4元。近年来,由于该白乳胶价格的上涨,白乳胶制造商给出的价格发牛变化,最新的报价如下表所示:

采购数量(公斤) 价格(元)
1-99 20
100及以上 15
根据以上案例,请回答问题
1.根据案例描述,本案例的公司在采购中存在哪些问题?
2.本案例的公司准备采用经济订货批量方法来订货,简述此方法的优缺点。
3.以每公斤20元的价格,该白乳胶的经济订货批量是多少公斤?结合案例,此批量是否为总成本最小的订货批量?为什么?
4.简述采用考虑折扣因素的经济订货批量方法对买卖双方各有哪些益处?

答案

参考答案:1.(1)没有使用采购的信息系统;
(2)对采购人员只用价格这个指标考核;
(3)对产品库存控制不力,库存量过大而且还有产品断货情况;
(4)没有考虑与供应商建立某种关系,使供应的风险增加;
(5)采购人员的技能与理念较差。
2.(1)优点:①采用经济订货批量,可使单位产品购入价格低,全年总购入成本降低;②采用经济订货批量,可使年订货次数更合理,从而使年订货成本降低。
(2)缺点:①如果采购人员只追求低价格原料,会增加采购数量,从而使平均库存量上升,导致年储存成本增加,降低企业资金的周转次数;②只考虑价格但忽视产品质量、供应商交付等情况,会使总成本增加。③经济订货模型简单,要求使用的条件严格,对实际采购的指导意义不大。
3.(1)EOQ=√(2*600*12/4)=60公斤
(2)订货批量为60公斤不是总成本最小的批量。
(3)因为订货批量60公斤的总成本=600×20+(600/60)×12+(60/2)×4=12240订货批量100公斤的总成本=600×15+(600/100)×12+(100/2)×4=9272
4.(1)买方益处:①加大订货量以获取折扣时,单位产品购入价格低,总成本是最低的;②加大批量订货使年订货次数减少,从而年订货成本降低,
(2)卖方益处:①由于销售价格低,所以会增加销售数量,薄利多销后使企业资金的周转加快;提高资金利用率,从而增加企业利润;②销量增加增加导致生产量增加,生产规模增大,从而使单位生产成本降低。

单项选择题
单项选择题

Questions 16-20 are based on the following passage.
The income-tax deadline approaches and some taxpayers’ thoughts turn to it. Test time approaches and some students’ thoughts turn to it. Temptation appears and some spouses consider it. Nowadays, cheating is on the rise. "You want something you can’t get by behaving within the rules, and you want it badly enough, you’ll do it regardless of any guilt or regret, and you’re willing to run the risk of being caught. " That’s how Ladd Wheeler, psychology professor at the University of Rochester in New York, defines cheating.
Cheating represents the triumph of the "Brazen Rule" over the "Golden Rule", says Terry Pinkard, philosophy professor at Georgetown University in Washington D.C. "The Golden Rule says, Do unto others as you would have them do unto you.’The Brazen Rule says, Do unto others as they would do unto you if they were in your place. ’ " Many experts believe cheating is on the rise. "We’re seeing more of the kind of person who regards the world as a series of things to be manipulated. Whether to cheat depends on whether it’s in the person’s interest. " He does, however, see less cheating among the youngest students.
Richard Dienslbier, psychology professor at the University of Nebraska in Lincoln, believes that society’s attitudes account for much of the rise in cheating. "Twenty years ago, if a person cheated in college, society said:’That is extremely serious; you will be dropped for a semester if not kicked out permanently, ’ " he says. "Nowadays, at the University of Nebraska, for example, it is the stated policy of the College of Arts and Sciences that if a student cheats on an exam, the student must receive an’F’ on what he cheated on. That’s nothing. If you’re going to fail anyway, why not cheat "
Cheating is unethical, Pinkard says, whether it’s massive fraud or failure to tell a store cashier you were undercharged. "You’re treating other people merely as a means for your own ends. You’re using people in ways they would not consent to. The cheater says, ’ Let everybody else bear the burden, and I’ll reap the benefits. ’"
Cheaters usually try to justify their actions, says Rohert Hogan, chairman of the psychology department at the University of Tulsa in Oklahoma. "They never think it’s their fault. " Cheaters make justifications because they want to feel good about themselves, adds Wheeler. "They don’t want to label themselves as a cheater. Also, they may be anticipating the possibility of getting caught, so they work on their excuse ahead of time. " The most common justifications, psychologists say, include:
"I had to do it. "
"The test was unfair. "
"Everybody does it, and I have to cheat to get what’s rightfully mine. "
"The government wastes the money anyway. "
"My wife (or husband) doesn’t understand me, and we’ve grown apart. "
Cheating is most likely in situation where the stakes are high and the chances of getting caught are low, says social psychologist Lynn Kahle of the University of Oregon in Eugene. In his study, a group of freshmen were allowed to grade their own tests, while secret, pressure sensitive paper indicated who changed answers. To raise the pressure, students were given an extremely high scores as the "average" for the test and told that those who failed would go before an inquiring board of psychologists. About 16 percent of the male students changed answers; among the females, about 30 percent cheated.
Everybody cheats, a little, some psychologists say, while others insist that most people are basically honest and some wouldn’t cheat under any circumstances.
Despite the general rise in cheating, Pinkard sees some cause for hope: "I do find among younger students a much less tolerant attitude toward cheating. " Perhaps, he says, the upcoming generation is less spoiled than the "baby boom" students who preceded them—and therefore less self-centereD. "There seems to be a swing back in the culture. "

Regarding the future of cheating, the author seems to be______.

A.depressed

B.optimistic

C.amused

D.bewildered