HD机械制造公司存货管理研究
发布时间：2018-11-03 08:24
【摘要】：存货贯穿于生产经营的各个环节之中,充足的存货储备能保证企业生产的顺利进行,过多的存货又会给企业资金周转带来风险,实施合理有效的存货成本管控意义重大。机械制造企业存货比重更高,管理难度更大,借鉴性更广泛。笔者选取机械制造业中的HD机械制造公司作为研究对象,遵循发现问题——分析问题——解决问题的思路,对其存货管理进行研究。 论文首先从理论入手,对国内外学者关于存货管理的研究成果进行综述,对相关概念和理论作出阐述,完成知识的储备。再对HD机械制造公司进行实地调研,了解和掌握其存货管理现状。然后依据现状分析存在的问题以及原因。最后有针对性地提出具体的优化措施。以组织结构的再造重新构建公司存货管理职能,将各项业务的改良与完善作为有效实施管理的载体,对业务改进详尽细述,从存货预算、采购、仓储、出库、处置、核算的业务改进到生产环节的原材料、半成品、产成品的管控,指出要先做全再做细,实施全面存货管理。同时引入科学的存货管理方法,以ABC分类管理法结合CVA分析法对存货实施分类,规划存货管控重点。提出引入ERP管理信息系统,对企业信息化进行建设。
[Abstract]:Inventory runs through all aspects of production and operation, sufficient inventory reserves can ensure the smooth progress of enterprise production, too much inventory will bring risks to the enterprise capital turnover, the implementation of reasonable and effective inventory cost control is of great significance. The mechanical manufacturing enterprise inventory proportion is higher, the management difficulty is bigger, the reference is more extensive. The author chooses HD Machinery Manufacturing Company in the machinery manufacturing industry as the research object, follows the idea of finding the problem-analyzing the problem-solving the problem, and carries on the research to its inventory management. This paper begins with the theory, summarizes the research results of the domestic and foreign scholars on inventory management, expounds the related concepts and theories, and completes the knowledge reserve. Then the HD machinery manufacturing company for field research, to understand and grasp its inventory management status. Then according to the status quo analysis of the existing problems and reasons. Finally, specific optimization measures are put forward. Reconstructing the company's inventory management function with the reengineering of the organizational structure, taking the improvement and improvement of the business as the carrier of effective implementation management, detailed description of the business improvement, from the inventory budget, procurement, warehousing, out of storage, disposal, Accounting business improvement to the production of raw materials, semi-finished products, finished product control, pointing out that the first to do all and then fine, the implementation of comprehensive inventory management. At the same time, the scientific inventory management method is introduced, and the ABC classification method and CVA analysis method are used to classify the inventory and to plan the key points of inventory control. This paper puts forward the introduction of ERP management information system to the construction of enterprise informatization.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F426.4
本文编号：2307243
[Abstract]:Inventory runs through all aspects of production and operation, sufficient inventory reserves can ensure the smooth progress of enterprise production, too much inventory will bring risks to the enterprise capital turnover, the implementation of reasonable and effective inventory cost control is of great significance. The mechanical manufacturing enterprise inventory proportion is higher, the management difficulty is bigger, the reference is more extensive. The author chooses HD Machinery Manufacturing Company in the machinery manufacturing industry as the research object, follows the idea of finding the problem-analyzing the problem-solving the problem, and carries on the research to its inventory management. This paper begins with the theory, summarizes the research results of the domestic and foreign scholars on inventory management, expounds the related concepts and theories, and completes the knowledge reserve. Then the HD machinery manufacturing company for field research, to understand and grasp its inventory management status. Then according to the status quo analysis of the existing problems and reasons. Finally, specific optimization measures are put forward. Reconstructing the company's inventory management function with the reengineering of the organizational structure, taking the improvement and improvement of the business as the carrier of effective implementation management, detailed description of the business improvement, from the inventory budget, procurement, warehousing, out of storage, disposal, Accounting business improvement to the production of raw materials, semi-finished products, finished product control, pointing out that the first to do all and then fine, the implementation of comprehensive inventory management. At the same time, the scientific inventory management method is introduced, and the ABC classification method and CVA analysis method are used to classify the inventory and to plan the key points of inventory control. This paper puts forward the introduction of ERP management information system to the construction of enterprise informatization.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F426.4
【参考文献】
相关期刊论文 前10条
1 张宏俊;;浅析煤矿企业存货的成本管理[J];财经界(学术版);2010年12期
2 刘运国;郑文红;;基于ABC与EVA融合的成本核算与控制研究[J];财会通讯;2010年07期
3 李楠;任章璐;林莹;;ABC分类法下存货周转率计算公式的修正[J];财会月刊;2011年08期
4 李静;;基于ABC分类的存货会计计量[J];财会月刊;2011年26期
5 郭耘;;关于存货成本控制问题的探讨[J];中国管理信息化;2012年22期
6 林醒观;;试论现代物流管理和存货成本控制[J];商业经济;2010年13期
7 张江华;李晋红;;基于AHP和ABC分类管理法相结合的存货管理分析[J];机械管理开发;2011年02期
8 孙一苇;;基于六西格玛流程改进的库存管理优化[J];物流科技;2007年07期
9 宋箫兰;;农业高新技术企业成本管理研究[J];西北农林科技大学学报(社会科学版);2007年03期
10 邹波;李苇苇;黄大星;;基于ABC分析法的存货管理策略研究[J];商场现代化;2008年07期
，本文编号：2307243
本文链接：https://www.wllwen.com/guanlilunwen/shengchanguanlilunwen/2307243.html
