M公司存货成本的财务分析

发布时间：2018-03-24 23:04

本文选题：存货周转率　切入点：持有成本　出处：《上海交通大学》2014年硕士论文

【摘要】：本文主要从财务与内部控制的角度,研究如何通过提升M公司对存货的管理水平,从而最终降低M公司的存货相关成本。本文主要使用数据统计及分析、图表分析以及现场实地调查等方法,以提高存货周转率、降低存货相关的总成本为主要目标,通过各年的纵向分析以及横向对比,对M公司的存货周转率、呆滞过剩存货、缺货次数进行分析,围绕着M公司存货相关的财务指标及成本,识别出部分产品线存货周转率低、存货积压以及缺货频繁等主要问题,挖掘导致相关指标异常的根源及管理过程中存在的问题。最后,针对发现的问题,提出改善建议,即灵活运用ABC分类法实施不同的库存采购策略与方法、审查修改提前期以及安全库存量以提高存货周转率;减少项目备料、定期隔离并报废呆滞过剩物料、月度审查呆滞过剩物料以防止未来的积压来减少存货积压;通过实施基于ABC分类的月度循环盘点及年度全盘,区分用途分别进行发料管理,改开放式实物管理为部分封闭式(A类)与开放式管理结合,以最终改善存货相关的财务指标,提升存货管理水平,减少资金占用,降低M公司存货的总成本。
[Abstract]:From the angle of finance and internal control, this paper studies how to improve the inventory management level of M Company, so as to reduce the inventory related cost of M Company. In order to improve inventory turnover rate and reduce total cost related to inventory, chart analysis and field survey are the main objectives. Through the longitudinal analysis and horizontal comparison of each year, the inventory turnover rate and surplus inventory of M Company are analyzed and compared. Based on the analysis of stock shortage times, the main problems such as low inventory turnover, overstocking and frequent shortage of stock in some product lines are identified around the financial index and cost related to inventory in M Company. Finally, aiming at the problems found, the paper puts forward some improvement suggestions, that is, flexible use of ABC classification to implement different inventory purchasing strategies and methods. Review lead time and safety inventory to improve inventory turnover; reduce project stock, periodically isolate and scrap surplus materials, and monthly review excess materials to prevent future backlogs to reduce inventory backlogs; Through the implementation of monthly cycle count and annual total inventory based on ABC classification, the material issuing management is carried out separately for different purposes, and the open physical management is changed to partial closed type A) and the open management is combined with the open management, so as to improve the financial indexes related to inventory. Improve inventory management, reduce capital use, and reduce the total cost of M's inventory.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.6

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