SAC包装有限公司存货管理改进方案

发布时间：2018-01-05 21:04

本文关键词：SAC包装有限公司存货管理改进方案　出处：《广东财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：存货是包装制造企业最为重要的资产，据调查资料客观分析显示，包装制造业行业发展空间依然巨大。但包装制造企业的发展得益并受制于下游行业（食品、饮料业、日化、医药、消费电子等终端消费型行业）的发展。随着世界经济一体化速度的加快，2008年全球性的金融危机爆发以及2011年的欧债危机和2012年国内经济形势的恶化，下游行业许多涉及出口的产品首当其冲，国内包装制造业更是受到影响，整个行业处于微利、濒临亏损的边缘，部分企业不堪重负。 SAC公司一方面因全球经济发展下滑严重而受到国外大环境的影响；另一方面，国内税局、海关及外管局三方统一监管的力度越来越大，三方监管系统越来越完备成熟。传统存货管理思想和经验方法制约着SAC公司的存货管理。如何制定一套既与时俱进符合外部政策、又能联系SAC公司内部实际情况的行之有效的企业存货管理方法，提高存货周转资金的使用效率，降低存货资金成本，保障企业资金持续的良性循环，使SAC公司在市场激烈的竞争环境中突破困境、获得优势，加速发展是迫在眉睫需要解决的问题。因此对SAC原有的企业内部存货管理制度进行改革势在必行。本文在相关理论研究的基础上，结合SAC公司存货管理实际情况，，对SAC公司存货管理中存在的问题及导致问题产生的原因进行了分析，引出对SAC公司存货管理改进的必要性，针对这些问题和问题产生的原因，结合改进后的存货管理流程，提出了适合SAC公司发展存货管理改进方案。
[Abstract]:The inventory is the most important asset of the packaging and manufacturing enterprises . According to the objective analysis of the investigation data , the development space of the packaging manufacturing industry is still enormous . However , the development of the packaging and manufacturing enterprises is beneficial to the development of the downstream industry ( such as food , beverage industry , daily chemical , medicine , consumer electronics , etc . ) . With the acceleration of the world economic integration speed , the global financial crisis in 2008 and the worsening of the domestic economic situation in 2011 , many products in the downstream industry are affected , and the whole industry is at the edge of the loss , and some enterprises are overwhelmed . On the one hand , SAC has been affected by the big foreign environment because of the serious decline of global economic development . On the other hand , the three - party regulatory system of the Internal Revenue Service , the Customs and the Foreign Trade Bureau has become more and more mature . The traditional inventory management thought and experience method restrict the inventory management of the SAC company . How to set up a set of effective enterprise inventory management methods that keep pace with the times , but also can contact the actual situation inside the SAC company , improve the use efficiency of the inventory working capital , reduce the cost of inventory capital and guarantee the continuous virtuous circle of the enterprise fund , make the SAC company break through the predicament in the competitive environment of the market , get the advantage , accelerate the development is the urgent need to solve . Therefore , it is imperative to reform the original enterprise internal inventory management system of the SAC . Based on the research of related theories , the paper analyzes the problems existing in the inventory management of SAC and the causes of the problems , and brings out the necessity of improving the inventory management of SAC .

【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.8;F274

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