A公司的存货管理研究

发布时间：2018-11-27 10:17

【摘要】：目前，制造业企业由于多种原因持有存货，致使存货在企业的资产总额中占有很大比重。存货作为企业组织的一项重要流动资产，对其的合理管理是改善企业经营活动的必要手段。供应链视角下的存货管理方法是目前最有效的主流研究方法，所以，笔者便从供应链的角度对本文A公司的存货管理进行改善。本文从A公司的财务报表中发现，A公司成立两年以来处于高速发展阶段，2013年总资产规模以同比220.55%的速度增长，负债以同比221.38%的速度增长，公司的所有者权益两年以来处于负值。存货占总资产的30.90%、流动资产的78.27%，成为A公司最为重要的资产，，笔者认为加强公司的存货管理可以降低存货的持货成本、订货成本、补货成本以及缺货成本，从而使公司整体经营成本下降，以改善公司亏损现状。对A公司进一步分析后得出，公司在销售方面的存货管理水平较高，存货不存在积压情况，但是，原材料在存货的占比却低至3%，对于销售如此旺盛的A公司来说，这种存货结构明显存在一定的问题，采购部门的采购管理需要一定的改善。从A公司2013年存货盘点的亏损情况可以发现，A公司的存货分类管理方法较单一，分类方法也需要进行改善。笔者从对A公司的财务现状以及相关管理方法的研究中发现，A公司存货管理改善应该从存货管理的采购管理以及存货的分类方法两个方面着手，通过对比各种国内外的存货管理改善方法，笔者认为，采购管理应该从对供应商管理的改善入手，而引入AHP层次分析法则是解决A公司现有ABC分类法的最合理途径。本文首先对相关的研究理论知识进行理解，把理论与实践相结合，在总结国内外研究成果的基础上，与A公司的存货管理现状相结合；其次，对A公司的存货管理制度进行深度分析，发现公司目前在存货管理方面存在的漏洞；最后，通过对比分析各种存货管理方法，对其亟待解决的问题，提出解决方案，对其目前采用的ABC分类法提出改进策略，因此本研究具有重要的现实意义。
[Abstract]:At present, manufacturing enterprises hold inventory for a variety of reasons, so inventory accounts for a large proportion of the total assets of enterprises. Inventory is an important liquid asset of enterprise organization, and its reasonable management is a necessary means to improve business activities. The inventory management method under the supply chain perspective is the most effective mainstream research method, so the author improves the inventory management of A Company from the supply chain perspective. This paper finds out from the financial statements of company A that A company has been in a rapid development stage since it was founded two years ago. In 2013, the total assets increased by 220.55% compared with the same period last year, and the liabilities increased by 221.38% compared with the same period last year. The owner's equity of the company has been negative for two years. Inventory accounts for 30.90% of total assets and 78.27% of current assets, which is the most important asset of company A. the author thinks that strengthening inventory management can reduce the cost of inventory holding, ordering cost, replenishment cost and shortage cost. So as to reduce the overall operating costs of the company to improve the current situation of loss. After further analysis of Company A, it is concluded that the company has a high level of inventory management in sales, and there is no backlog in inventory. However, the proportion of raw materials in stock is as low as 3%. For A Company, which has such strong sales, This inventory structure obviously has some problems, procurement department procurement management needs to be improved. From the loss of A company's inventory in 2013, it can be found that A company's inventory classification management method is single, and the classification method also needs to be improved. The author finds that the improvement of A company's inventory management should start from two aspects: the purchasing management of inventory management and the classification method of inventory. By comparing various methods of improving inventory management at home and abroad, the author thinks that procurement management should start with the improvement of supplier management, and the introduction of AHP is the most reasonable way to solve the existing ABC classification in Company A. In this paper, we first understand the relevant theoretical knowledge, combine theory with practice, on the basis of summing up the domestic and foreign research results, combined with A company's inventory management status; Secondly, the inventory management system of company A is analyzed in depth, and the loopholes in inventory management are found. Finally, through the comparative analysis of various inventory management methods, to solve the problems to be solved, to put forward a solution, to its current ABC classification strategy, so this study has an important practical significance.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F274

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