A在线销售公司的存货管理研究

发布时间：2018-03-01 14:06

本文关键词： 存货管理内控制度 ABC分类法经济批量模型随机批量模型　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：存货是企业的一项非常重要的流动资产,它占用了公司的大量资金。存货管理水平的高低直接影响公司企业资产占用水平和资产运作的效率。企业想要保持较高的盈利水平和高质量的现金流,需要高度重视存货的管理。而通过设计良好的存货管理方法,优化内部流程及制度,提高存货周转速度和总资产周转率等措施,最终提高企业经济效益。本文的研究对象为A公司的存货管理。通过研究A公司的存货管理现状,分析了解A公司存货管理问题,相应的提出改进措施。A公司是一家销售眼镜的线上互联网公司,主要出口美国、加拿大、澳大利亚和欧洲等。该公司眼镜产品种类1200个品种。公司前期对产品分类混乱,市场部对品种的分类及预测和实际顾客需求不一致,最终导致部分畅销产品库存不足造成短缺,另外一部分存货订货较多,但最后滞销增加企业库存压力。存货分类不合理,并且采购的流程设计不清晰,销售预测很不准确这些对存货管理造成很大阻碍。另外存货管理人员缺乏管理技术,管理信息技术落后,内控制度缺乏都是影响存货管理的主要因素。本文通过访谈,查阅相关的数据等方式,获取A公司相关的存货、企业运营情况、市场预测情况以及产品相关的详细资料,并对这些数据进行了详细的加工分析,了解到A公司存在的问题:部分存货由于销售较快导致供不应求,最终缺货断货;但另一部分存货长期滞销,一直占用库存。针对这些情况寻找最终的原因,并与各个部门人员约谈,寻找问题存在的关键点,并最终提出存货管理改进措施。为实现改进存货管理目的,深入研究Abc存货分类方法,经济批量模型和随机批量模型的对比研究,最终对A公司存货的分类提出改进意见,研究随机批量模型在A公司中的运用,并对销售预测提出改进措施,搭建erp信息平台。另外加强内控制度的建设,流程改进。本论文首先对相关的概念及相关的理论知识进行学习研究,并对国内外的相关文献进行仔细阅读,深入分析,然后再进一步研究A公司目前存货及销售的现状,进而研究A公司存货管理现状,出现的主要问题及原因,再详细分析出现的问题和原因,找出病因后提出相应的改进建议。通过笔者提出的建议,对A公司的存货管理进行了有效的引导,并改善了相应的资金状况及优化了整个供应链,并对市场、产品、工厂的生产能力等方面管理起到了很好的辅助作用。因此,本论文有很强的现实意义。希望通过本文的研究,对其他同等类型的企业能起到很好的参考和指导作用。本论文主要分为以下4个方面:第一章绪论,先介绍研究背景,再具体阐述研究意义,并且对国内外的文献进行研究后整理分析,了解相关的理论和研究成果,并在这一章对研究的思路和方法进行了介绍。第二章主要介绍A公司的存货管理的现状。这一章全面介绍A公司和A公司存货管理的各方面状态。第三章主要对A公司存货管理的问题进行深入分析,了解其出现问题的原因。第四章在全面了解A公司和A公司的存货管理问题和相关原因后,相对应的提出一系列的改进措施。对A公司的存货管理进行一定程度的改进。通过一系列的改进措施后,A公司的存货周转速度得到提高,相关存货改进的方法非常有效。
[Abstract]:Inventory is a very important asset of enterprises, it takes a lot of money in the company. The inventory management level directly affects the efficiency of asset occupancy levels and assets of the operation of companies. Companies want to maintain a high level of profitability and high quality of the cash flow, need to attach great importance to inventory management and inventory management methods through. Good design and optimization of internal processes and systems, improve inventory turnover rate and total asset turnover and other measures, and ultimately improve the economic efficiency of enterprises. The research object of this paper is the inventory management of A company. Through the present situation of research on inventory management of A company, analyze the problems of the inventory management of A company, put forward the corresponding improvement measures of.A company is an online Internet Co selling glasses, mainly exported to the United States, Canada, Australia and Europe. The company glasses product categories 1200 varieties. The company pre The product classification confusion, market classification and prediction of the variety and the actual customer demand is inconsistent, resulting in part of the best-selling product inventory shortage caused by insufficient, another part of inventory order more, but finally increase enterprise inventory pressure. Unsalable inventory classification unreasonable process design and procurement is not clear, the sales forecast is not accurate these cause great obstacles. In addition to the inventory management inventory management personnel lack of management information management technology, backward technology, lack of internal control system are the main influence factors of inventory management. Through interviews, access to relevant data, to obtain the A company related stocks, business operations, market forecast and related product details, and these data were analyzed with the processing, to understand the problems of the A: part of the stock due to the sale of fast induced demand, The final out of stock; but another part of the inventory has been occupied. Long term sales, inventory for these cases for the final cause, and interviews with various departments, to find the key problems, and finally puts forward improvement measures to improve inventory management. Inventory management for the implementation of the research on Abc inventory classification method of in-depth comparative study, economic batch batch model and stochastic model, finally puts forward some suggestions for improvement of the A company inventory, using random batch model in A company, and put forward the improvement measures on the sales forecast, build ERP information platform. In addition to strengthen the construction of internal control system, process improvement. This paper firstly studies the related concepts and the relevant theoretical knowledge, and the related literature at home and abroad are read carefully, in-depth analysis, and further research on A company current status of inventory and sales, and research The A company inventory management of the status quo, problems and reasons, problems and reasons in more detail analysis, find out the cause and puts forward the corresponding improvement suggestions. The author's recommendations to the inventory management of A company and effective guidance, and improve the financial situation and the corresponding optimization of the entire supply chain and, on the market, products, factory production capacity and other aspects of management has played a good supporting role. Therefore, has a strong practical significance. This paper hope that through this study, on the other the same type of enterprises can play a very good role in guiding and reference. This thesis is mainly divided into the following 4 aspects: the first chapter is the introduction, first introduced the research background, and then expounds the significance of the research, analysis and Research on the domestic and foreign literature, understand the relevant theories and research results, and in this chapter the research ideas and methods. The line was introduced. The second chapter mainly introduces the present situation of inventory management of A company. This chapter introduces the inventory management of A company and A company in all aspects. The third chapter analyses main problems of inventory management of A company, to understand the causes of the problems. In the fourth chapter, the problems of the inventory management of a comprehensive understanding of A the company and A company and related reasons, put forward a series of measures to improve the corresponding improvement. To a certain extent to the inventory management of A company. Through a series of improvement measures, A company's inventory turnover rate is improved and the method of inventory improvement is very effective.

【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F724.6

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