沈阳大商集团连锁超市存货风险控制研究

发布时间：2018-07-20 21:27

【摘要】：连锁超市的经营依赖于储存大量的货品以备消费者购买,货品从采购到销售间的一系列过程的管理,称之为存货管理。存货过程中出现的存货成本偏高、存货周转率低、高库存、缺货等问题,会导致存货成本的增加,阻碍超市成本资金的有效流动,间接影响连锁超市的正常经营。以大商集团旗下沈阳地区连锁超市为例,市内共计三家门店,其中经营状况最佳的太原街门店年营业额超过一亿元人民币。然而伴随周边同行业竞争者的逐渐增多,沈阳大商连锁超市在经营发展方面面临巨大的挑战与压力,各门店内部的存货管理风险尤为突出,影响了超市综合销售业绩与资金的合理配置。本文将针对沈阳大商集团连锁超市存货风险控制问题进行深入研究,分别以三种研究方法对该超市目前的存货风险管理情况实行系统化、详细化的分析。论文分为四大部分:第一部分,阐述本文的研究背景、研究方法与研究具体内容,归纳并吸取国内外学术理论的研究精华。第二部分,从沈阳大商集团连锁超市的基本现状入手,从采购制度、储存制度、人员管理制度多角度分析沈阳大商超市的存货管理制度。进一步了解沈阳大商超市的存货风险管理现状,包括超市盘货、储存的存货流程,存货成本控制所使用的方式,及存货周转率和周转天数现状。发现超市存在存货周转率偏低、存货风险应对措施滞后的问题,并且对于存货风险的监管力度也不足。第三部分,由沈阳大商超市所发现的问题,延伸至大商超市存货风险的真实成因,以市场战略、存货成本控制体系及存货管理流程三方面作为切入点进行分析。第四部分,建议超市重新制定市场战略,完善存货成本的内部控制,弥补存货管理流程中的纰漏,加强财务部门在存货风险的监督作用,引进国际大型超市的零存货模式,并优化员工激励机制。最终目标为进一步提升沈阳大商超市各门店的经营水平,为集团创造更多的经营利润。
[Abstract]:The operation of supermarket chain depends on the management of a series of processes from purchase to sale, which is called inventory management. The problems such as high inventory cost, low inventory turnover, high inventory, shortage and so on will lead to the increase of inventory cost, hinder the effective flow of supermarket cost funds, and indirectly affect the normal operation of supermarket chain. Take the Shenyang supermarket chain of Dachang Group as an example, there are three stores in the city, among which the best operating Taiyuan Street store has an annual turnover of more than 100 million yuan. However, with the increase of competitors in the surrounding industry, Shenyang large business chain supermarkets are facing enormous challenges and pressures in the management and development, and the risk of inventory management in the stores is particularly prominent. Affected the supermarket comprehensive sales performance and reasonable allocation of funds. This article will carry on the thorough research to the Shenyang big business group chain supermarket inventory risk control question, separately carries on the systematization, the detailed analysis to this supermarket present inventory risk management situation by three research methods. The thesis is divided into four parts: the first part describes the research background, research methods and specific contents of this paper, and summarizes and absorbs the essence of academic theory at home and abroad. The second part analyzes the inventory management system of Shenyang Dachang supermarket from the point of view of purchasing system, storage system and personnel management system. To further understand the inventory risk management situation of Shenyang Big Merchants supermarket, including the supermarket stock, storage inventory flow, inventory cost control methods, and inventory turnover and turnover days of the status quo. It is found that the supermarket has the problems of low inventory turnover, lagging measures to deal with inventory risk, and insufficient supervision of inventory risk. In the third part, the problems discovered by Shenyang Dachang supermarket are extended to the real causes of inventory risk in Dachang supermarket, and the market strategy, inventory cost control system and inventory management flow are taken as the starting point. In the fourth part, it is suggested that supermarkets should reformulate market strategy, perfect the internal control of inventory cost, remedy the defects in inventory management process, strengthen the supervision role of finance department in inventory risk, and introduce the zero stock mode of international large supermarkets. And optimize the staff incentive mechanism. The final goal is to further improve the business level of Shenyang stores, and create more operating profits for the group.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721;F274

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