Study On Negative Inventory Balances In Discrete Manufacturing Under ERP Environment

With the development of the information technology in the field of every industry, the digital information management technology such as ERP (Enterprise Resource Planning) plays an important role in the process of the modernization and informatization in the manufacturing enterprise. The manufacturing processes in the discrete manufacturing enterprise and the complexity of products determines the hugeness and complexity of the material information. Therefore, the accuracy of the foundational data can directly influence the stability of ERP system. But the successful application of ERP is based on standard procedure and timely and accurate business data. If the practical affairs are not synchronized with the ERP process, the sequence, accuracy of entering information and the method of dealing with information can drive the inventory balances of an item negative in ERP system.In the discrete manufacturing industry, negative inventory balance is unavoidable in the management process. Negative inventory balances are the awkward management selection problem and has become the bottleneck of flexibility in processing the related inventory. If the negative inventory balance is allowed, affairs can be easily handled, but there is the risk of the inaccuracy of inventory data; or the standard and accuracy of the inventory data can be ensured, but the practical affairs are not conveniently disposed.Aiming at this problem, the reasons of engendering the negative inventory in enterprise management were analyzed in the condition of ERP, and the corresponding views and comments were put forward. The deviation in the process of inventory cost accounting was researched by using the moving weighted average method in the condition of negative inventory balances, and the improved algorithm was posed. The feature of negative inventory balances in the enterprise cost value chain was discussed in the pattern of deferred payment, and the corresponding management method was raised. The detailed study and analysis from algorithm to management of negative inventory can provide a new solution for dealing with the problems and management, realize the agility and accurate norm when processing the affairs, decrease the management cost and promote the competitiveness of the enterprise.