库存管理外文翻译文献（英文+中文）

文献信息：文献标题：AMulti-CriteriaDecisionFrameworkforInventoryManagement（库存管理的多准则决策框架）国外作者：PKKrishnadevarajan，SBalasubramanian，NKannan，VRavichandran文献出处：《InternationalJournalofManagement》,2016,7(1):85-93字数统计：英文3228单词，17138字符；中文5509汉字外文文献：　AMulti-CriteriaDecisionFrameworkforInventoryManagementAbstractInventorymanagementisaprocess/practicethateverycompanyundertakes.Mostcompaniesfailtoapplyacomprehensivesetofcriteriatoranktheirproducts/items.Thecriteriaaretoofeworsubjectiveinnature.Inventoryisrequiredtostayinbusinessandmeetcustomerneeds.Ifitisnotdonerightitcausesdeteriorationincustomerserviceandcouldleadtodamagestobothcustomerandsupplierrelationsandeventuallycausebusinessbreakdown.Asimplemulti-criteriadrivenholisticframeworkdevelopedbyindustryinputiscriticaltothesuccessofinventorymanagement.AninventorymanagementframeworkusingFIVEmain-criteriacategories(revenue,customerservice,profitability,growth,risk),21(between3and6ineachcategory)metricsand4ranks(A,B,C,D)ispresentedinthispapertoassistcompanieswiththeirinventorymanagementprocess.Theframeworkthatispresentedhasbeendevelopedthroughliteraturereview,surveys,interviewsandfocusgroupswithseveralindustryowners,inventorymanagersandbusinessmanagers.TheinteractionwithcompaniesledtoasetofTHREEcriticalquestions:1.Isthereacomprehensiveinventorymanagementframework?2.Whatinventorymetricsshouldbetrackedormonitoredonaroutinebasis?3.Howdoimplementamulti-criteriainventoryclassification?Thispaperisanattempttoanswerthesecriticalquestionsandprovideaframeworkthatisdevelopedbybringingtogetherexistingliteratureavailableandinput/findingsfromindustryexecutivesintheareaofinventorymanagement.Keywords:Inventory,InventoryManagement,InventoryClassification,InventoryRanking,Multi-CriteriaInventoryManagement.1.INTRODUCTIONInventoryisacriticalassetandresourcethatishandledextensivelybymostbusinesses.Managinginventoryeffectivelyhasbeensomethingthateverycompanystrivesfor;however,itisalsoanareawherecompaniesoftenhavefailedandstillcontinuetofail.Companieshandlemultipleitems/productsbuttreatallitemsequallybecausethebusinessobjectiveistoservethecustomer.Asaresulttheyenduphavingexcessinventoryofthewrongitems.Asbusinessesexpandtherearesomanyproductsininventoryandthecompanyendsuphavingmorestockinginventoryforeachproductorendupinvestingmoreinthewronginventory.Item/inventorystratificationistheprocessofrankingitemsbasedonrelevantfactorsapplicabletothebusinessenvironment.AccordingtoPradipKumarKrishnadevarajan,GunasekaranS.,LawrenceF.B.andRaoB(2015)andPradipKumarKrishnadevarajan,SBalasubramanianandNKannan(2015)youshouldclassifyitemsintoacertainnumberofcategories(typicallylessthanfive)sothatmanagingthemday-to-daydoesnotbecomeunwieldy.Thisisespeciallyneededwhenhandlingseveralhundredsorthousandsofitems,whereidentifyingandfocusingonthemostcriticalitemsisofutmostimportancetoallowresourcestobeusedeffectivelyandefficiently.Thisstratificationprocessistypicallydoneataphysicallocationlevel(atbranchesordistributioncenters)acrosstheentirecompany,althoughitcouldbeappliedathigherlevels(regionsortheentirecompany).Theitemstratificationprocessisusuallynotwell-definedorgivendueimportance,anditoftengetsover-simplified.Theinventorystratificationprocessshouldaddressseveralmetricsandamulti-criteriaapproachmustbetakenforeffectiveinventorymanagement.Thispaperattemptstopresentacomprehensiveframeworkthatcouldassistcompaniesinchoosingtherightsetofmetricstoperforminventoryrankingfortheirbusiness.2.FRAMEWORKDEVELOPMENTTheprocessofinventoryclassificationactuallybeginsbydevelopingorchoosingaframeworkthatsuitsthecompany’svisionandgoals.Thedevelopmentprocessoftheproposedinventoryframeworkprocesstookplaceintwostages.Thefirststagewastolookatexistingliteraturetounderstandthedifferentfactors/criteriathatarebeingusedforinventoryevaluationbyvariousindustries/businesses.Thesecondstagewasinteractionwithcompaniestogatherinput,understandmetricsusedandchallengesfacedinexecutingtheinventoryclassificationprocess.2.1.LiteratureReview(Pareto,1906)observedthatabout20%ofthepopulationofacountryhasabout80%ofitswealth(alsoknownasthe80-20rule).Thisruleholdstrueforitemssoldbyafirm:about20%ofitemsaccountforabout80%ofafirm’srevenue.(FloresandWhybark,1987)presentaninventoryrankingmodeldrivenbycriticalityanddollar-usage.Thefirststageisfortheuserstoranktheitemsbasedoncriticality,thesecondstageranksitemsbasedondollar/currencyusage.Basedonusage,itemsarerankedasA,BorC.(Flores,OlsonandDorai,1992)proposetheuseofAHPasameansfordecisionmakerstocustomdesignaformulareflectingtherelativeimportanceofeachunitofinventoryitembasedonaweightedvalueofthecriteriautilized.Thefactorsappliedare–totalannualusage(quantity),averageunitcost(currency),annualusage(currency),leadtimeandcriticality.Theyalsopresentareclassificationmodelbasedonthefollowingfactorsandweights:criticality(42%),followedbyleadtime(41%),annualdollarusage(9.2%),andaverageunitcost(7.8%).(Schreibfeder,2005)recommendacombinationmodelusingcostofgoodssold(procurementpricefromsupplier),numberoftransactions(ordersorhits),andprofitability(grossmargin).(Lawrence,GunasekaranandKrishnadevarajan,2009)statethatbestpracticesinitemstratificationarebasedonmultiplefactorssuchassales,logistics(hits),andprofitability(grossmargincurrencyorpercentage,orgrossmarginreturnoninventoryinvestment[GMROII])thathelptoattaintheoptimalsolutioninmostcases.Companies,however,canincludemorefactorsspecifictotheirbusinessenvironment,suchasleadtime,senseofurgency,productdependency,criticality,productlifecycleandlogisticscosts.Theyalsopresentamodeltoclassifyitemsbasedondemandpattern.Ademandstabilityindex(DSI)isestablishedusingthreecriteria–demandfrequencyorusagefrequency,demandsizeanddemandvariability.(PradipKumarKrishnadevarajan,Gunasekaran,LawrenceandRao,2013)rankitemsinto4categories(High,medium-plus,medium-minus,low)forriskmanagementandpricesensitivity.Rankingisbasedonunitcostoftheitem.Itemsarealsorankedbasedonannualusage(currency),hits,grossmargin(currency)andgrossmargin(percentage).ThefinalranksareCritical(A&Bitems),important(Citems)andnon-critical(Ditems).(DhokaandChoudary,2013)classifyitemsbasedondemandpredictability(XYZAnalysis).ItemswhichhaveuniformdemandarerankedasX,varyingdemandasY,andabnormaldemandasZ.(Hatefi,TorabiandBagheri,2014)presentamodifiedlinearoptimizationmethodthatenablesinventorymanagerstoclassifyanumberofinventoryitemsinthepresenceofbothqualitativeandquantitativecriteriawithoutanysubjectivity.ThefourfactorsusedareADU(Annualdollarusage),CF(criticalfactor–verycritical[VC],moderatelycritical[MC]ornon-critical[NC]),AUC(Averageunitcost)andLT(LeadTime).ItemsarerankedasA,B,orC.(Xue,2014)connectsthecharacteristicsofmaterialssupplyandtherelationshipbetweenpartsandproduction,aclassificationmodelbasedonmaterialsattributes.Theseveralcriteriaappliedinthedecisiontreemodelare:Partsusagerate,carrying-holding-possessioncosts,ordering-purchasecosts,shortagecost,anddeliveryability.(Šarić,Šimunović,PezerandŠimunović,2014)presentaresearchoninventoryABCclassificationusingvariousmulti-criteriamethods(AHP)methodandclusteranalysis)andneuralnetworks.Themodeluses4criteria–Annualcost,Criticality,LeadTime1andLeadTime2.(Kumar,RajanandBalan,2014)rankitemsbasedontheircostinbillofmaterials(ABCranking).“A”items-70%highervalueofitemsofbillofmaterial,“B”items–20%MediumvalueofitemsofBillofmaterialand“C”items–10%LowervalueofitemsofBillofmaterial.Theyalsodeterminevital,essential,anddesirablecomponentsrequiredforassembly(VEDanalysis).(SarmahandMoharana,2015)presentamodelthathas5criteria–consumptionrate,unitprice,replenishmentleadtime,commonalityandcriticality.(PradipKumarKrishnadevarajan,Balasubramanian,andKannan,2015)presentastrategicbusinessstratificationframeworkbasedon:suppliers,product,demand,space,service,market,customerandpeople.(PradipKumarKrishnadevarajan,Vignesh,BalasubramanianandKannan,2015)presentaframeworkforsupplierclassificationbasedonseveralcategories:convenience,customerservice,profitability(financial),growth,innovation,inventory,qualityandrisk.Asimilarframeworkcanbeextendedbasedonthesupplierclassificationforitemsorproducts.2.2.IndustryFeedbackInteractionwithcompanieswasperformedthroughsurveys,interviewsandfocusgroupswithseveralindustryowners,inventory/purchasingmanagersandbusinessmanagers.Theobjectivewastogetanideaofthemetricsbeingutilizedforinventoryclassification,challengesfaced,inventoryframeworkdeployedandtheeffectivenessoftheircurrentinventoryperformancemanagementprocesses.Keyfindingsfromtheindustryinteractionwerethefollowing:•Lackofainventorymanagementframework.Understandingwheretheprocessbeganandwhereitendedwasthekeychallenge.Whoshouldtakeownershipofthisprocessinthecompany?Often,datawasmissingorcurrentlynotcapturedinthesystemin-ordertocreatevariousmetricstohelpwithinventorymanagement.Internally,allcompaniesdidnothaveagoalorobjectiveregardingwhattheywouldliketoachievewiththeinventorymanagementprocess.Noconcretedatadrivendiscussionsorgoalsettingtookplace.Mostoftheinventoryrankingwasbasedonexperience.•Whattotrack?Companieseithertrackedtoomanymetricsordidnottrackanything.Eveniftheytrackedtoomanymetricsmostofthemweresubjectiveandanecdotal.Theylackedasignificantnumberofquantitativemetricstoactonsomethingmeaningful.Companieswantedasetofmetricstheycouldchoosefromandthensetaprocessinplacetocapturetherelevantdatatocomputethosemetrics.Ifmultiplemetricsareusedtotrackinventoryperformance,isthereamethodologytocombinevariousmetricstodevelopasinglerank(easeofdecisionmaking)foreachitem/product?•ReportingandScorecards:Thenextchallengewasthatevenifafewcompanieshadtherequireddataandwereabletocomputethemetricstheydidnothaveaneffectivewayofreportingthisinformationbacktothepurchasingteamoranyonewhoinfluencedinventorydecision.Theylackedreportingtoolsandtemplatesfortheperformancemetrics.•ContinuousImprovement:Thestepsthatneedtobeestablishedtocontinuallyimprovetheinventorymanagementprocessatthecompanydidnotexist.Severalcompanieshadgonedownthepathofimplementingaversionoftheinventorymanagementbutcouldnotsustainthesameduetolackofaccountability/ownership,failingtochangethemetricswhentheindustrydynamicschanged,andexecutionchallenges.Thefocusofthispaperistoproposeasimple,yetholisticframework,listofmetricstotrackandamulti-criteriarankingmethodforinventorymanagement.3.INVENTORYMANAGEMENTFRAMEWORKTheapproachusedtolayoutaninventoryframeworkisbridgingthegapbetweenwhatwasseenintheliteraturereviewandthefeedbackfromindustry.Thekeyobjectivesintheframeworkdevelopmentwerethefollowing:•Metricsshouldbequantitative(objectiveanddatadriven).Therewillbeonlyafewqualitativemetrics.•Theframeworkshouldbeholisticandcomprehensiveatthesametimeeasyunderstand.•Scalabilityandflexibilityoftheframeworkisimportantascompaniesadoptitintotheirinventorymanagementprocess.•Applyamulti-criteriaapproachbutprovidetheabilitytogetonesinglefinalrank(A,B,CorD)foragivenitemorproductsothatinventorypoliciesandstrategiescanbeestablishedatafinalranklevel.•Provideastartingpointforrankingcriteria–whatdeterminesanA,B,CorDitemforeachmetricusedintheframework.Mostcompaniesmeasureinventorysolelybasedonsalesorusage.Thisisbecausealmostallcompaniesjustfocusonsalesprimarily.Theproposedframeworkprovides5categoriesbasedonwhichitemsshouldberanked(showninillustration1).Itvariesfrom‘revenue’to‘risk’.These5categorieshaveasetofmetrics(21metricsintotal),formulatocomputethemetricandarankingscalethatplaceseachitemsinoneof4ranks–A,B,CorD.Companiescanchoosethecategoriesthataremostrelevanttotheircurrentbusinesspriorityandthenchooseasetoffactors/metricsundereachcategorytoranktheiritems/products.Illustration1:InventoryClassificationCategoriesandMetrics INVENTORYCLASSIFICATION Revenue(Sales) CustomerService Profitability Growth Risk SalesCurrency Hits GrossProfit% Growth(RevenueTrend) NumberofSuppliers SalesQuantityorUsage LeadTime GrossProfitCurrency GrossMarginTrend NumberofCustomers CostofGoodsSold LeadTimeVariability GrossMarginReturnOnInventoryInvestment(GMROII) ProductLifeCycle PricingVariability NumberofStock-outs UnitCost NumberofDependentItems InventoryTurns Criticality DemandStabilityIndexThefivecategoriesoftheinventoryframeworkaddressseveralinventorymetrics.Thedefinitionofeachmetrics,correspondingformula(calculationmethod)andthecriteriatodetermineA,B,CandDranksislistedinillustration2.Choosingonemetricfromeachcategoryisrecommended.However,companiesshouldcustomizetheframeworkinalignmentwiththeirgrowthgoalsandcustomerrequirements.Illustration2:InventoryManagement–Metrics,DefinitionandCriteria No Category Factors/Metrics Definition ItemRank(Aisbetter) A B C D 1 Revenue(Sales) SalesCurrency Totalannualsalescurrencyatanitemlevel Top60% Next20% Next10% Others 2 SalesUsageorQuantity Totalannualsalesquantityatanitemlevel Top60% Next20% Next10% Others 3 CostofGoodsSold(Spend) Totalannualspendcurrencyatanitemlevel Top60% Next20% Next10% Others 1 CustomerService Hits Standarddeviationofleadtime/Averageleadtime(Calculatedforaperiodof3-6months). <25% 25-35% 35-50% Others 2 LeadTime Timeelapsedbetweentheorderdate(tosupplier)andtheorderreceiveddate(fromsupplier). 1Day 2-3Days 4-5Days Others 3 LeadTimeVariability Standarddeviationofleadtime/Averageleadtime(Calculatedforaperiodof3-6months). <25% 25-35% 35-50% Others 4 NumberofStock-outs Numberoftimesthisitem/productstockedoutwhenthecustomerrequesteditems.Itiscomputedovera6monthperiod. 2stockoutsin6months 3-4 5-6 Others 5 InventoryTurns ComputedasaratioofCostofGoodsSold/AverageInventoryCurrency >6TimesaYear 4or5times 2or3times 1 1 Profitability GrossProfit% Annualprofitpercentageofeachitem. >25% 20-25% 15-20% Others 2 GrossProfitCurrency Totalannualprofitcurrency(percentageofthetotalcompanyprofit)providedbyeachitem. Top60% Next20% Next10% Others 3 GrossMarginReturnOnInventoryInvestment(GMROII) Theratioofprofitcurrencyandtheaverageinventorycurrencyoveraspecificperiodoftime(6-12months).Representedasapercentage. >200% 100-200% 50-100% Others 4 UnitCost Costofeachitem(Currency) >500 250-500 50-250 Others 1 Growth Growth(RevenueTrend) Computedastheincreaseordecreaseinrevenuefromthepreviousyear/currentyearrevenue. >25% 15-25% 5-15% Others 2 Growth(GrossMarginTrend) Computedastheincreaseordecreaseingrossmargincurrencyfromthepreviousyear/currentyeargrossmargin. >15% 10-15% 5-10% Others 3 ProductLifeCycle Thelifecycleoftheproductorthenumberoryearstheproducthasbeeninthemarket 1Year 2 3 Others 1 Risk NumberofSuppliers Numberofsupplierfortheproductindicatestheriskassociatedwiththisitem. <5 5-10 10-15 Others 2 NumberofCustomers Numberofcustomersfortheproductindicatestheriskassociatedwiththisitem. >50Customers 25-50 15-25 Others 3 PricingVariability Ratioofstandarddeviationofitempricepointstotheaverageofthepricepoints.Highvariation(decrease)indicatesthattheproductismovingtowardcommoditization. <25% 25-35% 35-50% Others 4 NumberofDependentItems Numberofotheritemsthataredependentonthisproduct-assemblyorpurchasedtogether >15Items 10-15 5-10 Others 5 Criticality Criticalityoftheitembasedonneed(flagshipproduct),customercriticalorcustomerspecificinventory VeryHigh High Medium Low 6 DemandStabilityIndex(DSI) Basedondemandpatternoftheitemandhoweasyorpredictableistheitemdemand(forecast) HighlyStable Stable Moderate Unstable3.1.FinalItemRankVariousmetricsthatcouldbeappliedtodetermineitemranks(across5categories)wereaddressedintheprevioussections.Decision-makingprocessbecomeschallengingwhentherearemultipleranks(whileusingmultiplemetricsacrossthe5categories)pointingindifferentdirections.Inthissituation,aweightedstratificationmatrixhelpsdetermineafinalrankforeachitem(Lawrence,Krishnadevarajan,Gunasekaran,2011).Thefinalitemrankdependsonthreefactors:•Weightsgivenforeachfactor:Thisinputcapturestheimportanceofeachfactor.Weightsmayvarydependingontheenvironment,butanexamplewhenacompanyapplies5metricstoranktheiritemscouldbe:Salescurrency=25%;Hits=20%;GMROII=20%,Numberofcustomers=20%;andPricingvariability=15%.Ifacompanychoosestoincludeadditionalfactors,theweightsmaybedistributedaccordingly.•TherelativeimportanceofA,B,C,andDranks:Example:A=40;B=30;C=20;andD=10.•Scoretherangeforthefinalscore:Theaboveweightsareconvertedtoascaleof10to40,resultinginabestscoreof40(rankedAinallcategories)andaleastscoreof10(rankedDinallcategories).The30pointsintherangeof10to40isdividedintofourgroups.Example:A=32.6to40;B=25.1to32.5;C=17.6to25;andD=10to17.5.Withtheseparameters,afinalrankcanbedeterminedforagivenitem.IfanitemisrankedasA,B,CandDaccordingtosalescurrency,hits,GMROII,numberofcustomersandpricingvariabilityrespectively;thisitem’sfinalperformancescoreiscomputedasfollows:Finalsupplierscore=[(25%x30)+(20%x20)+(20%x40)+(20%x30)+(15%x10)]=27Thisscorefallsbetweentherangesof25.1to32.5,sothisitemgetsafinalrankof“B”.3.2.SummaryofItemRankingThevariousstepsthatareinvolvedintherankingofitemscanbesummarizedasfollows:•Step1:Customizetheframeworkaccordingtothecompany’srequirement.Thisincludesboththecategoriesaswellasthemetricsundereachcategory.•Step2:Determinethecut-offvaluesforeachmetric–thecriteriathatranksitemsasA,B,CorD.Thisisaveryimportantstep.•Step3:Choosekeymetricsthatwilldetermineitemranks.•Step4:Ranktheitemsforeachmetricusingcompany-specificcut-offvalues.•Step5:Assignweightstoeachfactor.•Step6:Computefinalrankforeachitem.•Step7:Usingacross-functionalteamtodetermineinventorypoliciesandstrategiesforA,B,CandDitemsbasedonthefinalrank.4.CONCLUSIONTheproposedinventoryframeworkprovidesaguidelineforcompanieswiththeirinventorymanagementprocess.Determiningtherightitemstostock(inventoryinvestment)andmanagingthemeffectivelyiskeytogoodcustomerserviceandbusinesssustainability.Measuringitemsondatadrivenobjectivecriteriaiscriticaltomaintainingprofitable-sustainablebusinessrelationshipswithcustomersandsuppliers.中文译文：库存管理的多准则决策框架摘要库存管理是每个公司都需要进行的一个过程/实践。大多数公司都没有采用一套全面的准则来对产品/物品进行排序。这些准则太少，或者本质上过于主观。库存需要维持业务和满足客户需求。如果做得不好，会使客户服务质量下降，并可能对客户和供应商的关系造成损害，最终导致业务中断。由行业投入开发的一个简单的多准则驱动的整体框架是库存管理成功的关键。本文介绍了使用5个主要准则类别（收入、客户服务、利润率、增长、风险），21个指标（每个类别3至6个）和4个等级（A、B、C、D）的库存管理框架，来帮助公司进行库存管理。所提出的框架是通过文献综述、调查、访谈，以及焦点小组与几个行业业主、库存经理和业务经理一起制定的。与公司的互动产生了一组三个关键问题：1.是否有全面的库存管理框架？2.应该定期跟踪或监控哪些库存指标？3.如何实施多准则库存分类？本文试图回答这些关键问题，并提供了一个框架，该框架通过汇集现有文献和行业管理人员在库存管理方面的投入/研究结果而形成。关键词：库存，库存管理，库存分类，库存排序，多准则库存管理。1.简介库存是大多数企业广泛处理的重要资产和资源。有效地管理库存一直是每个公司努力追求的目标；然而，这也是公司经常失败并且仍在继续失败的一个方面。公司处理多个物品/产品，但是因为业务目标是为客户服务，所以要对所有物品一视同仁。结果，他们最终得到了错误物品的多余库存。随着业务的扩大，库存中有这么多产品，公司最终为每种产品提供更多的库存，或者更多地投资于错误的库存。物品/库存分类是根据适用于业务环境的相关因素对物品进行排序的过程。根据PradipKumarKrishnadevarajan、GunasekaranS.、LawrenceF.B.和RaoB（2015）以及PradipKumarKrishnadevarajan、SBalasubramanian和NKannan（2015），应该将物品分成若干类（通常少于5类），以便管理日常不会显得笨拙。在处理成百上千个物品时，尤其需要这样做，在这些物品中，识别和关注最关键的物品对于有效利用资源至关重要。这种分类过程通常是在整个公司的物理位置级别（分支或分发中心）进行的，尽管它可以应用于更高级别（区域或整个公司）。物品分类过程通常没有明确的定义或给予应有的重视，往往过于简单化。库存分类过程应解决几个指标，必须采取多准则的 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 进行有效的库存管理。本文试图提出一个全面的框架，可以帮助公司选择正确的一组指标来执行其业务的库存排序。2.框架开发库存分类的过程实际上是从开发或选择适合公司愿景和目标的框架开始的。拟议库存框架进程的发展进程分两个阶段进行。第一阶段是研究现有的文献，以了解不同行业/企业用于库存评估的不同因素/ 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 。第二阶段是与公司进行互动以收集意见，了解执行库存分类过程中所使用的指标和面临的挑战。2.1.文献综述Pareto（1906）观察到，一个国家约20％的人口拥有大约80％的财富（也被称为80-20法则）。这个法则适用于公司销售的物品：约20％的物品占公司收入的80％左右。Flores和Whybark（1987）提出了一个由关键性和美元使用驱动的库存排序模型。第一阶段是用户根据关键性对物品进行排序，第二阶段根据美元/货币使用情况对物品进行排序。根据使用情况，物品排列为A、B或C。Flores、Olson和Dorai（1992）提出将层次 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 法作为决策者自定义 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 公式的一种手段，该公式根据所使用的标准的加权值，反映每个库存物品的相对重要性。应用的因素包括：年度总使用量（数量）、平均单位成本（货币）、年度使用量（货币）、交货时间和重要程度。他们还根据以下因素和权重提出重新分类模型：重要性（42％），其次是交付时间（41％），年度美元使用量（9.2％）和平均单位成本（7.8％）。Schreibfeder（2005）推荐使用销售成本（供应商的采购价），交易数量（订单或点击量）和利润率（毛利率））的组合模型。Lawrence、Gunasekaran和Krishnadevarajan（2009）指出，物品分类的最佳实践基于多种因素，如销售额、物流（点击率）和利润率（毛利率货币或百分比，或库存投资的毛利率[GMROII]），这有助于在大多数情况下获得最佳解决方案。然而，公司可以包含更多与其业务环境相关的因素，例如交货时间、紧迫感、产品依赖性、重要性、产品生命周期和物流成本。他们还提出了一个基于需求模式对物品进行分类的模型。需求稳定指数（DSI）建立了三个标准——需求频率或使用频率、需求规模和需求变化。PradipKumarKrishnadevarajan、Gunasekaran、Lawrence和Rao（2013）将风险管理和价格敏感度分为4类（高、中高、中低、低）。排序是基于物品的单位成本。物品还根据年度使用量（货币）、点击率、毛利率（货币）和毛利率（百分比）进行排序。最后的等级是关键（A和B物品），重要（C物品）和非关键（D物品）。Dhoka和