供应链环境下Z公司库存成本控制问题研究

发布时间：2018-02-21 19:50

本文关键词： 库存成本库存成本控制供应链环境　出处：《扬州大学》2016年硕士论文　论文类型：学位论文

【摘要】：我国是一个农业大国,粮食生产关系到国计民生。由于粮食市场的逐步放开,粮食购销企业间的竞争日趋激烈,企业将目光转向了成本控制。又与一般制造型企业有所不同,粮食购销企业以库存为生产经营要素,库存成本为粮食购销企业的主要成本,占企业总成本的比重较大,因此粮食购销企业如何控制库存成本变得尤为重要。Z公司是苏中地区某县级市的粮食收购与销售企业,苏中地区土地、耕地面积数量充足,农副产品较为丰富,是全国重要的商品粮、商品棉基地,农村剩余劳动力较多,能够提供低生产成本和低交易成本的发展条件。研究Z公司的库存成本控制方法,对苏中地区乃至全国的粮食购销企业有参考意义。基于上述背景,本文对Z公司的成本控制进行了研究。首先本文在概述库存成本控制的研究背景、国内外研究现状的基础上,对库存管理及库存成本控制的基本概念及其相关的供应链管理、运营管理等理论基础进行论述,阐述了库存成本控制的益处和重要性,研究了Z公司的库存成本构成现状,并利用定量分析法对该企业的库存成本进行分析,总结了该企业库存周转率及库存损耗成本的相关特点。随后分析了企业目前采取的库存成本控制的主要措施及库存成本控制存在的不足,并基于供应链提出了对该企业成本控制的改进方案。最后是对论文整体的总结与今后研究的展望。本文对Z公司的案例研究,也证明了对粮食购销企业的库存成本控制的可行性与必要性。
[Abstract]:China is a large agricultural country, and grain production is related to the national economy and people's livelihood. Because of the gradual liberalization of the grain market, the competition among grain purchasing and marketing enterprises is becoming increasingly fierce, and the enterprises turn their attention to cost control, which is different from the general manufacturing enterprises. Grain purchasing and marketing enterprises take inventory as the production and operation factor, and the inventory cost is the main cost of grain purchasing and marketing enterprises, accounting for a large proportion of the total costs of the enterprises. Therefore, how to control the inventory cost of grain purchasing and marketing enterprises has become particularly important. Z company is a grain purchasing and selling enterprise in a county city in central Jiangsu. The land and cultivated land in the middle of Jiangsu are abundant, and the agricultural and sideline products are abundant. Is an important commodity grain, commodity cotton base, rural surplus labor force is more, can provide the development condition of low production cost and low transaction cost. Based on the above background, this paper studies the cost control of Z Company. Firstly, this paper summarizes the research background of inventory cost control and the current research situation at home and abroad. This paper discusses the basic concepts of inventory management and inventory cost control and the related theoretical basis of supply chain management and operation management, expounds the benefits and importance of inventory cost control, and studies the present situation of inventory cost composition in Z Company. The inventory cost of the enterprise is analyzed by the quantitative analysis method. This paper summarizes the characteristics of inventory turnover rate and inventory cost loss, and then analyzes the main measures of inventory cost control and the shortcomings of inventory cost control. Based on the supply chain, the paper puts forward the improvement scheme of the cost control of the enterprise. Finally, the paper summarizes the whole thesis and prospects for the future research. The case study of Z Company is presented in this paper. It also proves the feasibility and necessity of inventory cost control for grain purchasing and selling enterprises.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F274;F324

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