Evaluation of Physical Inventory Performance Indices.
Abstract
A physical inventory model, the PCM (Penalty Cost Model) was designed to react to the economic implications of record errors and to assign resources accordingly. Thus, PCM is not concerned with record errors per se, but the economic implications of record errors. As continuing research in physical inventory, NAVSUP (Naval Supply Systems Command) directed FMSO (Fleet Material Support Office) to develop a performance index of record accuracy. This index would measure the success of physical inventory programs and permit comparisons of Navy activities. The report evaluates three indices that were tested at NAS Oceana. It also evaluates the desirability of computing the index values at various time intervals--weekly, monthly, or quarterly. Of the indices considered, the best comparison between activities is based on the relationship of the requisition frequency for an item and the dollar value of errors. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- Oct 22, 1973
- Accession Number
- AD0768732