allowance for deficiency in base stock
简明释义
备抵基本存货缺额
英英释义
A financial provision made to account for the shortfall or inadequacy in the base stock of a company, ensuring that potential losses are recognized and managed. | 为公司基础库存的不足或不充分而设立的财务准备,以确保潜在损失得到认可和管理。 |
例句
1.Our inventory management system includes an allowance for deficiency in base stock to prevent stockouts.
我们的库存管理系统包含一个基础库存不足的准备金以防止缺货。
2.During the audit, the external auditor reviewed the allowance for deficiency in base stock calculations.
在审计期间,外部审计师审查了基础库存不足的准备金计算。
3.The accountant made an allowance for deficiency in base stock to ensure accurate financial reporting.
会计师做了一个基础库存不足的准备金以确保财务报告的准确性。
4.The production manager requested an allowance for deficiency in base stock in the upcoming budget.
生产经理在即将到来的预算中请求增加基础库存不足的准备金。
5.To mitigate risks, the company established an allowance for deficiency in base stock policy.
为了降低风险,公司建立了一个基础库存不足的准备金政策。
作文
In the world of finance and inventory management, understanding key terms is essential for effective decision-making. One such term is allowance for deficiency in base stock, which refers to a calculated provision made to account for potential shortages in the fundamental inventory or stock levels of a business. This concept is particularly important for companies that rely heavily on maintaining optimal inventory levels to meet customer demand while minimizing excess stock. By establishing an allowance for deficiency in base stock, businesses can better prepare for fluctuations in supply and demand, thus ensuring operational efficiency.The significance of this allowance cannot be overstated. For instance, consider a manufacturing company that produces electronic devices. If the company has a base stock of components necessary for production, any deficiency in these components could lead to delays in manufacturing, ultimately affecting the company's ability to fulfill orders on time. By implementing an allowance for deficiency in base stock, the company can set aside a specific quantity of components to address potential shortages, thereby safeguarding against production interruptions.Moreover, maintaining a proper allowance helps in financial planning and budgeting. Companies need to forecast their inventory needs accurately, and having an allowance for deficiency in base stock allows them to allocate resources more effectively. This proactive approach not only aids in maintaining smooth operations but also enhances customer satisfaction by ensuring product availability.In addition to operational benefits, an allowance for deficiency in base stock can also impact a company's financial health. When businesses fail to account for potential deficiencies, they may find themselves incurring additional costs due to expedited shipping, emergency procurement, or even lost sales. Therefore, incorporating this allowance into inventory management practices can lead to significant cost savings and improved profitability.Furthermore, the concept of an allowance for deficiency in base stock extends beyond just physical inventory. In service-oriented industries, for example, a similar allowance might be applied to human resources. If a company anticipates a shortage of staff during peak seasons, it can create a buffer by hiring temporary workers or cross-training existing employees. This strategic planning ensures that the company can meet its service commitments without compromising quality.Ultimately, the practice of creating an allowance for deficiency in base stock is about foresight and preparation. It encourages businesses to think ahead and plan for uncertainties that could disrupt their operations. By recognizing the importance of this allowance, companies can enhance their resilience in the face of challenges, whether they arise from supply chain disruptions, sudden spikes in demand, or other unforeseen circumstances.In conclusion, the allowance for deficiency in base stock is a critical component of effective inventory management and financial planning. It empowers businesses to navigate the complexities of supply and demand while minimizing risks associated with inventory shortages. As companies continue to operate in an increasingly dynamic market environment, the role of this allowance will only become more vital. Therefore, understanding and implementing an allowance for deficiency in base stock should be a priority for organizations aiming to achieve long-term success and stability in their operations.
在金融和库存管理的世界中,理解关键术语对有效决策至关重要。其中一个术语是基础库存缺乏的准备金,它指的是为应对企业基本库存或库存水平潜在短缺而做出的计算准备。这一概念对于依赖保持最佳库存水平以满足客户需求同时最小化过剩库存的公司尤为重要。通过建立基础库存缺乏的准备金,企业可以更好地为供需波动做好准备,从而确保运营效率。这一准备金的重要性不容小觑。例如,考虑一家生产电子设备的制造公司。如果该公司拥有必要的组件基础库存,任何这些组件的短缺都可能导致生产延误,最终影响公司按时履行订单的能力。通过实施基础库存缺乏的准备金,公司可以留出特定数量的组件来应对潜在短缺,从而保障生产不受干扰。此外,保持适当的准备金有助于财务规划和预算。公司需要准确预测其库存需求,而拥有基础库存缺乏的准备金使他们能够更有效地分配资源。这种前瞻性的方法不仅有助于保持平稳的运营,还通过确保产品可用性来提高客户满意度。除了运营利益外,基础库存缺乏的准备金还可以影响公司的财务健康。当企业未能考虑潜在缺口时,他们可能会发现自己因加急运输、紧急采购或甚至销售损失而产生额外成本。因此,将这一准备金纳入库存管理实践可以带来显著的成本节约和利润提升。此外,基础库存缺乏的准备金的概念不仅限于实物库存。在服务导向行业中,例如,类似的准备金可能适用于人力资源。如果公司预计在高峰季节会出现人员短缺,则可以通过聘用临时工或对现有员工进行交叉培训来创建缓冲。这种战略规划确保公司能够在不妥协质量的情况下履行服务承诺。最终,创建基础库存缺乏的准备金的做法是关于预见和准备。它鼓励企业提前思考并规划可能会扰乱其运营的不确定性。通过认识到这一准备金的重要性,公司可以增强其在面临挑战时的韧性,无论这些挑战来自供应链中断、需求突然激增还是其他不可预见的情况。总之,基础库存缺乏的准备金是有效库存管理和财务规划的重要组成部分。它使企业能够在供需复杂性中航行,同时最小化与库存短缺相关的风险。随着公司继续在日益动态的市场环境中运营,这一准备金的作用将变得愈发重要。因此,理解和实施基础库存缺乏的准备金应成为寻求实现长期成功和稳定运营的组织的优先事项。
相关单词