اثر تخطيط ومراقبة المخزون على ربحية الشركات الصناعية

===========

" "Impact of Inventory Planning and Control on the Profitability of Industrial Companies in Uncertainty ConditionsApplication on Steel Industry Companies / Logistics Senoir Manager Ezzsteel Suez - Egypt E-mial: [email protected]: 00201006054604 ./ ./

" (1) (2) (3) (4) (5)"

{ (1) (5)}

: . . ./ . ./ . ./ . .

: 11/1- 21/2- :51/2/1 :151/3 :161/3/1 :161/3/2 :161/3/3 :291/4 :301/5 : 311/6 :321/6/1 :321/6/2 :321/7- :341/7/1 :341/7/2 :341/7/3 351/7/3/1 :351/7/3/2 :351/7/3/3 : :351/7/3/4 :36

1/8 :371/9 :37 : 392/1 Inventory or Stock Concept :402/2 :432/2/1 : 432/2/2 442/2/3 :462/2/4 472/3 482/4 :492/5 :512/5/1 Purpose of Inventory 512/5/2 Type of Inventory 532/5/3 Nature of Demand 542/6 :552/7 572/7/1 :582/7/2 :582/8 : 592/8/1 :592/8/2 :592/8/3 :602/8/4 Inventory Control :602/9 612/10 : 632/10/1 Holding or Carrying Costs632/10/2 652/10/3 Shortage Costs 672/11 (Pull) (Push) 682/11/1 - Push :682/11/2 - Pull:692/12 712/12/1 Inventory Turn Over712/12/2 Stock-Outs722/12/3 Service Level722/12/4 Lead Time722/12/5 Stcok Cover722/13 :732/14 : 74 : 783/1 : 793/2 :813/3 ( ):903/3/1 :913/3/2 :1033/3/3 - :1053/3/3/1 2010 2010 :1053/3/3/2 2010 2010 :1073/3/3/3 2011 2011 :1084.3.3 :110 : 1114/1 :1124/2 :1164/3 : .......................................................................................................................120

1/1 ..................25

2/1 ...............................................26

3/1 HBI.................................................26

4/1 .......................................27

5/1 ...............................................27

6/1 .................................28

7/1 .................................28

2/1 ...................41

2/2 / ......................................51

3/2 .............55

4/2Suppply Chain Decesion Making Framwork.......57

3/1 ..............................................80

3/2 ........94

3/3 2010...........................106

3/4 2010 2010.......106

3/5 2010.........................107

3/6 2010 2010....108

3/7 2011.........................109

3/8 2011 2011...109

1/1 2011.........................18

2/1 2001 2010..............20

1/3 .................................................................31

1/4 ......31

1/5 .........................................................31

3/1 ( )....................................81

3/2 ( )....................................83

3/3 ( )...............................85

3/3 ...............................................................95

3/4 .....................................................96

3/5 ................................................................97

3/6 ............................................98

3/7 .....................................................99

3/8 ...........................................................100

3/9 ...........................................................................101

3/10 ...........................................................102

3/11 .............110

101

:

1/1 1/2 .1/3 1/4 1/5 1/6 1/7 1/8 1/9

1/1- Inventory Management (- ) ( ) ( ) . . . 80% 2001 2010 2003 . .

. . Pull Push . .

1/2- :1

Liquidity Vs Profitability -A Case Study on Inventory Management of Cement Industry in Tamilnadu ([footnoteRef:1]) [1: Ashokkumar N. & Manohar V. (2010). Liquidity Vs Profitability -A Case Study on Inventory Management of Cement Industry in Tamilnadu. Advances in ManagementJournal, 3, 56-60]

Ashokkumar N. and Manohar

Tamilnadu 1999/2000 2008/2009.

. 83% 57% . . . 3.01% ROI

. . .

2

Improving inventory performance with clustering based demand forecasts ([footnoteRef:2]) [2: Pradip Kumar Bala, P. (2012). Improving inventory performance with clustering based demand forecasts. Journal of Modeling in Management 7 (1),23-37. ]

Pradip Kumar Bala

.

. . . : . .

. " " . . .

3

Improving Inventory Management in Small Business: ([footnoteRef:3]) [3: Bai, L. & Zhong, Y. (2008). Improving Inventory Management in Small Business: A Case Study. (Masters thesis). Jonkoping International Business School.]

Lining Bai and Ying Zhong

2007 20 ABC . A C . .

ABC . . .

4

Inventory Management as a Department for Improvemnet of Customer Service ([footnoteRef:4]) [4: Mpwanya, M. (2005). Inventory management as a determinant for improvement of customer service. (Masters thesis). University of Pretoria.]

Musenga Francis Mpwanya

Guating Province .

. . Guating Province . Guating Province 86.97% . / .

: . Enterprise Resource Planning (ERP) : (ERP) ERP Guating Province .

5

On the relationship between inventory and financial performance in manufacturing companies ([footnoteRef:5]) [5: Capkun, V., Hameri, A. & Weiss, L. (2009). On the relationship between inventory and financial performance in manufacturing companies. International Journal of Operations & Production Management, 29 (8), 789-806.]

Vedran Capkun, Ari-Pekka Hameri, Lawrence A. Weiss

(- - ) .

( ) ( ) . .

. .

6

INVENTORY MANAGEMENT INTRODUCING A FRAMEWORK TO ASSESS OPERATIONAL PERFORMANCE.([footnoteRef:6]) [6: Heck, G. (2009). Inventory management: introducing a framework to assess operational performance. (Masters thesis). Delft University of Technology]

Author: Guido van Heck, BSc. Delft University of Technology

Enterprise Resouurce Planning (ERP) .

A B :1- A : : : . : . : : .

2- B : B SAP : : Fax Server EDI . : EDI .

A : SAP Vila SAP . B: B SAP . B .

7

Determinants of successful vendor managed inventoryRelationships in oligopoly industries. ([footnoteRef:7]) [7: Dorling, K. & Scott, J. Deakins, E. (2006). Determinants of successful vendor managed inventory relationships in oligopoly industries. International Journal of Physical Distribution & Logistics Management, 36 (3), 176-191]

Kim DorlingCoca Cola Amatil (NZ) Limited, Auckland, New Zealand, andJohn Scott and Eric DeakinsUniversity of Waikato, Hamilton, New Zealand

vendor managed inventory (VMI) .

VMI :1- .2- .3- .4- .5- .6- 7- . VMI NZ Food Industry . NZ Food Industry

. :1- 2- 3-

8

Re-engineering materials management A Case Study on Indian An Refinery ([footnoteRef:8]) [8: Dey, P. (2001). Re-engineering materials management: A case study on an Indian refinery. Business Process Management Journal, 7 (5), 394-408.]

Prasanto Kumar Dey

30% 15% . . . / .

:1- .2- .3- .4- .5- : .6- : .7- : .

9

Origins of profitability through JIT processes in the supply chain ([footnoteRef:9]) [9: Mistry, J. (2005). Origins of profitability through JIT processes in the supply chain. Industrial Management & Data Systems, 105 (6), 752-768.]

Jamshed J. Mistry

Just In Time (JIT) .

.

JIT .

10

Process efciency of the enterprise resource planning adoption([footnoteRef:10]) [10: Shaio Yan Huang, Shi-Ming Huang, Tung Hsien Wu, Wen-kai Lin, (2009). Process efficiency of the enterprise resource planning adoption. Industrial Management & Data Systems, 109 (8), 1085-1100.]

Shaio Yan Huang, Shi-Ming Huang and Tung-Hsien WuDepartment of Accounting and Information Technology, National Chung Cheng University, Chia-Yi, Taiwan, and Wen-kai LinDepartment of Accounting, Providence University, Taichung, Taiwan

Enterprise Resource Planning (ERP) ERP Taiwan

( ) ( ) ( ) ERP . ERP . ERP .

Enterprise Resource Planning (ERP) . ERP ERP ERP ERP ..

1/2/1 :

: 1- 60% .2- .3- 80% .4- .5- .

.

1/3 :

:1/3/1 :1- .2- .3- 2001-2010.4- 2001-2010.5- 2001-2010.6- .1/3/2 : : .

: .

:

1- :

:[footnoteRef:11] [11: PDF] ESR 2011 FY Consolidated Financials EN - Ezz Steel]

1/1 31 2011

31-12-201031-03-2011

3,734,494,0003,726,757,000

184,938,000165,561,000

586,039,000671,741,000

47,518,00066,813,000

58,281,00032,622,000

1,414,853,0001,350,446,000

6,026,123,0006,013,940,000

%62%62

: ESR 2011 FY Consolidated Financials EN - Ezz Steel

. . :1- : .2- : .3- : .4- : .

2- (2001-2010): 1/2 Scrap (HBI) Hot Brquieted Iron Iron Ore Billet Long Steel Hot Rolled Coil (HRC) 2001-2010 2008 :

1/2: 2001 ([footnoteRef:12]) 2010 [12: Metal Buliten.4th steel logistics Conference Belgium- Antwerp 21-22 September 2010, Importance of Supply Chain Efficiency during Steel Market Changes.]

ScarpHBIIron OreBilletLong SteelHRC

20017528.92155199192

7128.92150199198

6628.92154200205

7028.92158200207

7028.92156200205

7328.92159200203

7328.92161200203

7628.92158199200

8428.92158198199

8328.92156198199

7928.92153190190

7928.92153190183

20028328.62153187187

8528.62153189187

8728.62153194193

9028.62153192201

9328.62150194215

10228.62156204237

10728.62175203243

10028.62175209253

9428.62175209263

10328.62175219278

10528.62183223283

10928.62200228284

200313531.04219249288

14731.04258271297

15331.04258281307

13431.04243284297

12831.04220282275

11531.04217279275

12731.04225277287

13631.04240278287

14131.04240283290

14431.04250288291

14831.04- 19-

264296298

15631.04281292318

200418836.45344314340

22736.45390398392

23136.45397468477

23036.45368494502

19936.45319391503

18636.45297431495

22036.45346413550

24536.45375433557

23136.45375461575

24436.45375475575

24436.45356480557

23536.45335477561

200522026862.51345434553

22226862.51359436558

22026862.51362441568

21626862.51363443577

20024962.51338424555

16020962.51290388508

19120862.51303385485

20920862.51316337465

23023862.51345402476

19023862.51340418483

19821262.51328406479

18619062.51328395418

200618518774.39319395410

21419874.39319403405

22520574.39346402415

23621474.39355463488

24324074.39383463505

16724074.39419478363

26430074.39406489575

24228274.39396500558

25325574.39409491552

24925174.39422489523

25125074.39409506522

25325074.39406490527

200727124181.46430478509

28622881.46489534526

32622881.46535575558

31030581.46534607563

30630581.46501615566

29530581.46490605561

28030581.46475603567

29230581.46488579553

29530581.46510584543

29530581.46496579558

29629081.46504594565

32229381.46540582583

200839830081.46622624608

39837581.46672729695

47641381.46804755763

567425134.41891948900

633563134.4110261054910

647650134.4111741215992

632692134.41116313331,017

485631134.4190712481,100

351615134.416339981,090

223468134.41410728985

192310134.41323456870

225255134.41365475688

2009264240134.41390513595

244225134.41365505558

203225134.41304430485

21918596.51350405440

23818596.51365460404

23018596.51380462413

24420396.51396470488

27822196.51435467513

25222296.51409492548

24821096.51399505530

25320796.51398465520

27921096.51415473534

201031023196.51438490544

30824096.51465522557

35928696.51523508613

400389168.55622663690

351324168.55535703738

282298168.55454550709

305283219.85480527634

362532643663

Source: Metal Buliten.4th Steel logistics Conference Belgium- Antwerp 21st -22nd September 2010 Importance of Supply Chain Efficiency during Steel Market Changes.

1/2 2001 2010 .

1/1

Source: Metal Buliten.4th Steel logistics Conference Belgium- Antwerp 21-22 September 2010, Importance of Supply Chain Efficiency during Steel Market Changes

1/1 2001 2003 2004 2005 . 1/2


1/2 2008 . 1/3 HBI


1/3 Hor Brequited Iron (HBI) . 1/4:


1/4 Iron Ore . 1/5


1/5 . 1/6


1/6 . 1/7


1/7 Hot Rolled Coils (HRC) .

3- : 80% .1/3/3 : :1- .2- . 3- 60% .4- .

1/4 : : :- : - :-

.

1/5 : (1/3)

( ) :

(1/4)

( )

. .

(1/5)

( )

. .

1/6 :

1/6/1 : :1- .2- .3- .

1/6/2 : : : .

: .

: .- : 80% .

1/7- :1/7/1 : .1/7/2 : : :- . 94% 80.3% 54% . 27% . :-1- .2- .3- .1/7/3 1/7/3/1 : . 1/7/3/2 : ( ) .

1/7/3/3 : : : : : (4) . : (6) .

: (10) . : . () .1/7/3/4 : ( ) (93.3%) (80.6%) (54%) (76%) .

1/8 : :

1/8/1 .

1/8/2 .

1/8/3 2001 2012 .

1/9 : :

: : .

: : Pull Push .

: : .

:

.

:

2/1 .2/2 .2/3 .2/4 2/5 2/6 .2/7 .2/8 .2/9 2/10 2/11 (Pull) (Push) 2/12 .2/13 . 2/14

2/1 Inventory or Stock Concept : Inventory [footnoteRef:13] [13: 212 :3.]

Inventory is any idle resource held for future use .[footnoteRef:14] [14: 2013 :207.]

. .[footnoteRef:15] [15: http://www.managementstudyguide.com/inventory-management.htm]

Inventory or Stock .[footnoteRef:16] [16: www.syrcs.org/articles/marketing/ART-022.pdf]

1/1 1/1 .[footnoteRef:17] [17: Sherif Hany Seif El Nasr, Bi-criteria Optimization To The Performance Of The Inventory Management System, Arab Academy For Sciences & Technology And Maritime transport, Institute of International Logistics, page 7.]

2/1

: Sherif Hany Seif El Nasr,Bi-criteria Optimization To The Performance Of The Inventory Management System Research, op. cit. p: 7. (- ) ( ) ( ) .

.

2/2 :2/2/1 : [footnoteRef:18] [18: () " - : 37-38 ]

. . . 1970 3% . . .

2/2/2 [footnoteRef:19] [19: " " : 35-36. ]

:1- : .2- : .3- : .

:[footnoteRef:20] [20: )( www.pmpyd.org.sa/pub/%20-%20%20.doc]

1- .2- .3- .4- .5- .6- .7- .8- .9- .10- .11- .12- .13-

2/2/3 :[footnoteRef:21] [21: )( http://edara-eg.net/new_page_14.htm__]

: .

.

.

. .[footnoteRef:22] [22: 2013:219.]

(- ).

2/2/4 [footnoteRef:23] [23: () " " : 38-39 . ]

. .

.

: Responsive : . Efficiency : . : .

2/3 [footnoteRef:24] [24: :216-218.]

: :1- : . .2- : - - . .3- : . Just in Time .4- : . . . .5- : . .6- : .7- : .8- : . .

. .

2/4 :[footnoteRef:25] [25: 212 :6.]

: 2/4/1 Obsolescence .2/4/2 Deterioration .

2/4/3 Pilferage / spoilage .

2/4/4 Price Changes 2008 .

2/4/5

2/5 : :2/5/1 Purpose of Inventory [footnoteRef:26] [26: Kent N. Grourdin, Global Logistics Management, Blackwell Publishers Ltd, UK/USA, 2001, p: 61-62.]

1 / Periodical /Active inventory 2/2 / . 2/2 /

: www.syrcs.org/articles/marketing/ART-022.pdf

2- Safety Inventory .

3- In -transit Inventory .

4- Seasonal Inventory .

5- Speculative Inventory .6- Dead Inventory .

2/5/2 Type of Inventory [footnoteRef:27] [27: 212 :8-10.]

1- Raw Materials .

2- In Process Inventory .

3- Subassemblies and Components .

4- Maintenance, Repair and Operating Supplies (MRO) .

5- Packing Materials .

6- Finished products .7- By- Products& Used items .2/5/3 Nature of Demand [footnoteRef:28] [28: 212 :11-12.]

1- Independent demand .

2- Dependent demand .

2/6 :[footnoteRef:29] [29: Sherif Hany Seif El Nasr, Bi-criteria Optimization to the Performance of the Inventory Management System, op. cit, p: 21.]

2/3 : 2/3

: Sherif Hany Seif El Nasr, Bi-criteria Optimization To The Performance Of The Inventory Management System, op. cit, p: 21.

. . 2/4 . .

2/4 Supply Chain Decesion Making Framwork

Supply Chain Decesion Making Framwork

: Sunil Chopra & Peter Meindl, Supply Chain Management Strategy, Planning & Operation Third Edition, Library of Congress Cataloging, US, 2007, p: 46-48.

2/7 [footnoteRef:30] [30: Sunil Chopra & Peter Meindl, Supply Chain Management Strategy, Planning & Operation Third Edition, op. cit., p: 24-32.]

:2/7/1 : .

2/7/2 :

.

2/8 : [footnoteRef:31] [31: 212 :6-7.]

2/8/1 : Inventory Management Warehousing Management . , .2/8/2 : :1- .2- .3- .4- .5- .[footnoteRef:32] [32: 211 :5 9-10.]

2/8/3 : :1. .2. .2/8/4 Inventory Control :[footnoteRef:33] [33: 267 :1-65.]

. . . .

2/9 [footnoteRef:34] [34: 2013 :136 -139.]

. .

.1. .2. .3. .4. .5. . 6. .7. .8. .9. .10. .11. .

/ ( * ).

.

/ .

2/10 : [footnoteRef:35] [35: 212 :15-19.]

:

2/10/1 Holding or Carrying Costs

1 Cost of Capital .

2- Cost of storage facilities . .

3- Cost of spoilage/obsolescence , , .

4- Cost of taxes and insurance .

5- Cost of Handling [footnoteRef:36] [36: Sherif Hany Seif El Nasr, Bi-criteria Optimization To The Performance Of The Inventory Management System, op. cit., p: 21. ]

.

[footnoteRef:37] [37: www.syrcs.org/articles/marketing/ART-022.pdf, Op. Cit.]

. 15% 20% 1000 150 200 . 1% 5% . . . 20% 25% 30%.

15% 25% . 1% . 3% 5% 15% 25% . 2/10/2 [footnoteRef:38] [38: Sherif Hany Seif El Nasr, Bi-criteria Optimization to the Performance of the Inventory Management System, op. cit., p: 23-24.]

:1- Buyer Time .

2- Transportation Costs .

3- Receiving Costs .4- Other Costs .

.

. .

2/10/3 Shortage Costs [footnoteRef:39] [39: Sherif Hany Seif El Nasr, Bi-criteria Optimization To The Performance Of The Inventory Management System, Op. Cit., p 24.]

. .

[footnoteRef:40] [40: www.syrcs.org/articles/marketing/ART-022.pdf, Op. Cit.]

. .

2/11 (Pull) (Push) [footnoteRef:41] [41: 2004:184-189.]

:

2/11/1 - Push : Made-to -stock. Manufacturing Resource Planning (MRPII) : . . . . .

: . .

2/11/2 - Pull: Made to order . Lean Manufacturing / Just In Time (JIT). : . Just In Time (JIT) (Pull) . Pull Push Pull..

:

. Push .

Push Pull . .

2/12 [footnoteRef:42] [42: Sherif Hany Seif El Nasr, Bi-criteria Optimization To The Performance Of The Inventory Management System, Op. Cit., p 41.]

:2/12/1 Inventory Turn Over [footnoteRef:43] : [43: 2013:211]

[footnoteRef:44] / = / [44: :476]

--------------

2/12/2 Stock-Outs .

2/12/3 Service Level : = -------------- . 2/12/4 Lead Time .

2/12/5 Stcok Cover .

2/13 :

Capital Cost :: . .

: .

. .

2/14 : [footnoteRef:45] [45: Kent N. Grourdin, Global Logistics Management, Op. Cit, p.72.]

:2/14/1 : ... .

2/14/2 (ABC Analysis )[footnoteRef:46] [46: - 153 :77-86.]

Wilfreno Pareton . 20%-80% 80% -20% 20% 80% 80% 20% :

(A): 20%-10% 70%-80% . . . (B) : 20%-30% 15%-20% . (C): 50%-70% 5%-10% . .

2/14/3 ( ) .

2/14/4 : .

2/14/5 : ...... (MRP)Material Requirments Planning (DRP ) Distribution Resource Planning .[footnoteRef:47] ... . [47: 266 :8-9.]

2/14/6 : Dell .

2/14/7 :[footnoteRef:48] [48: 268 , :8.]

. . . .

:

3/1 3/2 3/3 ( )

3/1 : [footnoteRef:49] [49: Nasser Mohamed Zaky, Logistics Management and Cost Reduction in Steel Plants, Arab Academy For Sciences & Technology And Maritime Transport, Institute of International Logistics, Egypt, April 2010, p.5-7.]

3/1/1 2% 1% .3/1/2 : (Blaste Furnace) (Oxygen Furnace) (Electric Arc Furnace) . 60% . 34% 2003 3/1 .

3/1/3 : 3500 75% . 25% . Long Steel Flat Steel . 3/1

Source: Nasser Mohamed Zaky, Logistics Management and Cost Reduction in Steel Plants, op. cit. p.6.

3/2 : 94.3% 86% 100% 80.3% 69% 89% 54% 22% 86% .1- : : (6) (3/1). (3/1) ( )

1. 80% .92

2. .100

3. .86

4. .100

5. () . 99

6. . 89

94.3

3/1: 92% 80% . 100% 2013 2013 .-91 -

86% . 100% . 99% . 89% .

2- : : (5) (3/2).

(3/2) ( )

1. .92

2. .80

3. .69

4. .86

5. .76

80.6

3/2:

92% . 80% . 69% . 86% . 76% . .

3- : : (12) (3/3).

(3/3) ( )

1- .86

2- .67

3- 81

4- .30

5- .52

6- .27

7- .44

8- .43

9- (ERP).57

10- .77

11- .22

12- 64

54

3/3: 86% . 67% . 81% . 30% . 52% . 27% . 44% . 43% . 57% Material Requirments Planning (MRP) Manufacturing Resouce Planning (MRPII) Enterprise Resouce Planning (ERP) . 77% . 22% . 64% . .

4- : : : . . . . . SAB. .

(Lead Time) . . Handling Equipment . . . . 5S . Oracle . First In First Out (FIFO) . .

3/3 ( ):

. :1- [footnoteRef:50]Material Requirment Planning (MRP) . . [50: : 208-]

2- Manufcturing Resource Planning (MRPII) MRP .3- Enterprise Resource Panning (ERP) MRPII Value Chain .

.

3/3/1 :

3/2 3/3 3/8.

3/4 ( + ) ( + ) 3/5 3/6 .

3/8 3/7 .

3/9 3/10.

.

3/2

k102

3/3

3/4

3/5

3/6

3/7

0000 3/8

3/9

3/10

Claims Status Report as of DD-MM-YYYY

Claim#MaterialP. O.#SupplierDateUnitQty.Claim DescriptionRecommended CompensationStatusReceived CompensationRemarks

TotalRec.DateRem.Invoice #

3/3/2 :

:

1. Dinamic Updates: . 2. A,B,C Analysis : .3. In-Transit Inventory : 80% ( ) .

4. Information Flow Velocity .5. Management Commitment ( ...).

3/3/3 - :

( ) :

3/3/3/1 2010 2010 :

3/3 2010 61% 11 % 27% . 3/4 2010 2010 3/3 . 3/3 2010

3/4 2010 2010

3/3/3/2 2010 2010 :

3/5 2010 65% 26 % 10% . 3/6 2010 2010 3/5 . 3/5 2010

3/6 2010 2010

3/3/3/3 2011 2011 :

3/7 2011 51% 29 % 20% . 3/8 2011 2011 3/7 .

3/7 2011

3/8 2011 2011

0000000

4.3.3 :

3/11

2010 334,153,950259,283,41774,870,53322%

2010334,153,950229,930,574104,223,37631%

2011334,153,950245,004,51589,149,43527%

%27

3/11 22% 2010 31% 2010 27% 2011 27% 3/4 3/6 3/8 .

.

:

4/1 4/2 4/3

4/1 :

:1- 60% .2- .3- 80% .4- 15% .5- .6- .7- .8- .9- .10- .

11- .12- .13- 80% .14- 27% .

4/2 :

: :

1- 212 .

2- " " () . 3- 267 .

4- 267 .

5- 268 .

6- 211 .

7- - 153 .

8- 266 .

9- - 213 .

10- 2013.

11- 2013.

12- 2004.

13- www.syrcs.org/articles/marketing/ART-022.pdf,

14- www.pmpyd.org.sa/pub/%20-%20%20.doc

15- http://edara-eg.net/new_page_14.htm__

: : 1- Ashokkumar N. & Manohar V. (2010). Liquidity Vs Profitability -A Case Study on Inventory Management of Cement Industry in Tamilnadu. Advances in Management Journal, 3, 56-60.2- ESR 2011 FY Consolidated Financials EN - Ezz Steel

3- Guido van Heck, BSc. ( 2009). Inventory Management Introducing A Framework to Asses Opertaional Performance . (Master Thesis). Delft University of Technology

4- http://www.managementstudyguide.com/inventory-management.htm

5- http://www.worldsteel.org/pictures/programfiles/Fact%20sheet_Raw%20materials.pdf

6- Jamshed J. Mistry, (2005),"Origins of profitability through JIT processes in the Supply Chain", Industrial Management & Data Systems, Vol. 105 Iss: 6 pp. 752 7687- Kim Dorling, John Scott, Eric Deakins, E. (2006). Determinants of successful vendor managed inventory relationships in oligopoly industries. International Journal of Physical Distribution & Logistics Management, 36, 176-191. 8- Kent N. Grourdin, Global Logistics Management, Blackwell Publishers Ltd, UK/USA, 2001.

9- Lining Bai and Ying Zhong. (2008). Improving Inventory Management in Small Business: A Case Study. (Masters thesis). Jonkoping International Business School. Jonkoping UNIVERSITY.

10- Musenga Francis Mpwanya,. (July 2005). Inventory management as a determinant for improvement of customer service. (Master of commerce).Faculty of Economic and Management Science at the University of Pretoria11- Nasser Mohamed Zaky, Logistics Management and Cost Reduction in Steel Plants, Arab Academy For Sciences & Technology And Maritime Transport, Institute of International Logistics, Egypt, April 2010.12- Pradip Kumar Bala. (2012). Improving inventory performance with clustering based demand forecasts. Journal of Modeling in Management, Vol. 7 Iss: 1 pp. 23 37.13- Prasanta Kumar Dey, (2001),"Re-engineering materials management: A case study on an Indian refinery", Business Process Management Journal, Vol. 7 Iss: 5 pp. 394 40814- Shaio Yan Huang, Shi-Ming Huang, Tung-Hsien Wu, Wen-kai Lin, (2009),"Process efficiency of the enterprise resource planning adoption", Industrial Management & Data Systems, Vol. 109 Iss: 8 pp. 1085 110015- Sherif Hany Seif El Nasr, Bi-criteria Optimization To The Performance Of The Inventory Management System, Arab Academy For Sciences & Technology And Maritime transport, Institute of International Logistics, unpublished Research. 16- Sunil Chopra & Peter Meindl, Supply Chain Management Strategy, Planning & Operation Third Edition, Library of Congress Cataloging, US, 2007.

17- Vedran Capkun, Ari-Pekka Hameri, Lawrence A. Weiss, (2009),"On the relationship between inventory and financial performance in manufacturing companies", International Journal of Operations & Production Management, Vol. 29 Iss: 8 pp. 789 806, Published in Business Process Management Journal.

18- 4th steel logistics Conference Belgium- Antwerp 21-22 September 2010 , Importance Of Supply Chain Efficiency During Steel Market Changes www.metalbulletin.com/events.

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