基于价值创造的SJ摩托车生产企业存货控制研究

发布时间：2018-04-29 09:23

本文选题：价值创造 + 存货控制　；参考：《重庆理工大学》2013年硕士论文

【摘要】：中国摩托车行业经过多年高速发展，近年来已进入成熟周期，市场竞争演变为品质与价格的竞争，摩托车企业采取了各种方式降低产品成本和价格以获得市场竞争优势。材料成本作为构成摩托车成本的主要部份，如何加强存货管理、降低产品成本，提高企业效益，历来是各摩托车生产企业关注的重点。在当前市场激烈竞争的环境下，企业应当充分认识加强存货控制对企业创造价值、提高企业管理水平的重要作用。本文主要采用了文献资料法、实地调查法和案例分析法等研究方法，以SJ公司为例，列举该公司存货控制中存在的问题，分析形成的原因，并运用价值链、供应链、准时制生产及内部控制等相关理论，提出以价值创造为核心思想，构建SJ公司存货控制的设想：一是从公司价值链分析入手，系统分析经营管理整个流程；二是经营管理流程分析的基础上，提出公司价值创造主要过程的构建思路；三是通过实施供应链管理，完善准时制生产模式，加强财务成本控制和存货内部控制管理等各环节联动，提升SJ公司存货管理水平，推进降本增效工作，提升公司经营效益；并阐述了SJ公司基于价值创造存货控制的保障措施。本文通过如何在以价值创造为核心思想的企业经营中加强存货管理的探索，强调以企业价值链分析为基础，，运用供应链管理、准时制生产等相关理论，提高企业存货控制管理水平的重要性，对类似的制造型企业具有借鉴作用。
[Abstract]:After years of rapid development, Chinese motorcycle industry has entered a mature cycle in recent years. Market competition has evolved into quality and price competition. Motorcycle enterprises have adopted various ways to reduce product costs and prices in order to obtain market competitive advantage. Material cost, as the main part of motorcycle cost, how to strengthen inventory management, reduce product cost and improve enterprise efficiency has always been the focus of attention of motorcycle production enterprises. In the current competitive market environment, enterprises should fully understand the importance of strengthening inventory control for enterprises to create value and improve the level of enterprise management. This paper mainly adopts the methods of literature, field investigation and case analysis, taking SJ Company as an example, enumerates the problems existing in the inventory control of SJ Company, analyzes the reasons for its formation, and applies the value chain and supply chain. Based on the theory of just-in-time production and internal control, this paper puts forward the idea of SJ company's inventory control based on value creation: firstly, starting with the analysis of the value chain of the company, the whole process of management is systematically analyzed; Second, on the basis of the analysis of business management process, the paper puts forward the idea of constructing the main process of value creation of the company, and third, through the implementation of supply chain management, consummates the just-in-time production mode, Strengthen the linkage of financial cost control and internal inventory control, improve the inventory management level of SJ Company, promote the cost reduction and increase efficiency, and improve the operating efficiency of SJ Company, and expound the safeguard measures for SJ Company to create inventory control based on value. Through the exploration of how to strengthen inventory management in enterprises with the core idea of value creation, this paper emphasizes the application of supply chain management, just-in-time production and other relevant theories based on enterprise value chain analysis. The importance of improving the level of inventory control and management is useful for similar manufacturing enterprises.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F426.47

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