基于JIT理论的D公司库存成本控制研究

发布时间：2018-01-12 13:13

本文关键词：基于JIT理论的D公司库存成本控制研究　出处：《兰州理工大学》2013年硕士论文　论文类型：学位论文

更多相关文章： 库存成本控制 JIT 卫星仓库 D公司

【摘要】：改革开放以来,我国企业经历了以生产主导市场消费的计划经济模式向以市场需求带动企业生产的市场经济模式的转变。企业不再接受计划经济下的统一计划安排,而是走向市场,根据市场的需求确定生产的产品和经营模式。经过三十多年的发展,我国生产企业迎来历史性的崭新发展阶段。但机会与挑战并存,一些企业因为不了解库存成本控制的重要性,形成大量呆滞库存,导致企业资金链断裂,使企业经营陷入危机。那么,如何改变企业的库存成本控制现状,帮助企业建立健全库存成本控制机制,使企业完成预期的经营目标,这无疑是企业新时期发展的重要课题。本文全面介绍了库存成本控制的概念和发展情况,分析了库存成本与企业管理、客户管理、公司战略之间的关系。在强调库存成本控制的必要性和可行性的基础上,借鉴JIT理论从PULL拉动式供应链角度分析了D公司库存成本管理中存在的问题并提出了相应的改进策略,最后介绍了JIT观念下的库存成本控制方法：基于供应商管理和整合供应商资源的库存成本控制模式,并基于丰田式的卫星工厂观念推导出了卫星仓库的库存成本控制观念。文章运用以上思路,结合D公司执行库存成本控制的成功案例,提出了具体可行的库存成本控制模式建议。企业未来发展的竞争,将是库存成本策略的竞争。库存成本控制策略的实施结果将决定企业未来的发展高度。
[Abstract]:Since the reform and opening up. The enterprises of our country have experienced the transformation from the planned economy mode of leading the market consumption to the market economy mode of driving the enterprise production with the market demand, and the enterprises no longer accept the unified plan arrangement under the planned economy. After more than 30 years of development, our production enterprises have ushered in a historic new stage of development. But opportunities and challenges coexist. Some enterprises do not understand the importance of inventory cost control, forming a large number of stagnant inventory, leading to the breakage of enterprise capital chain, so that the enterprise management into a crisis. So, how to change the status quo of inventory cost control. It is undoubtedly an important task for enterprises to establish and improve the inventory cost control mechanism to achieve the expected business objectives. This paper introduces the concept and development of inventory cost control, analyzes inventory cost, enterprise management and customer management. The relationship between company strategy. On the basis of emphasizing the necessity and feasibility of inventory cost control. Based on JIT theory, this paper analyzes the problems existing in inventory cost management of D Company from the angle of PULL pull supply chain and puts forward corresponding improvement strategies. Finally, this paper introduces the inventory cost control method based on JIT concept: the inventory cost control model based on supplier management and integration of supplier resources. Based on the concept of Toyota satellite factory, the concept of inventory cost control of satellite warehouse is deduced. This paper uses the above ideas, combined with the successful case of D company to implement inventory cost control. A feasible inventory cost control model is proposed. The competition of the future development of the enterprise will be the competition of the inventory cost strategy, and the implementation result of the inventory cost control strategy will determine the future development of the enterprise.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.61;F274;F406.7

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