专用设备制造类企业库存管理及其与企业绩效关系的研究

发布时间：2018-03-23 22:02

本文选题：专用设备制造业　切入点：库存管理　出处：《西南交通大学》2017年硕士论文

【摘要】：专用设备制造业是装备制造业的重要组成部分,是为国民经济各部门及国防和基础设施建设提供专用装备的重要产业。近年来,专用设备的需求量呈现加速上升趋势,行业盈利能力显著增强,但与美国、日本、德国等设备制造业大国相比仍然是"大而不强"。我国专用设备制造业的薄弱之处主要体现在自主创新能力不足,企业不具备良好的独立研发和创新能力,另外,由于我国专用设备制造业起步晚,所以基础制造水平较为落后。伴随着国家经济的对外开放,专用设备制造业的国际化竞争压力加剧,紧密的关联,该产业的兴衰直接影响着关联产业的发展,所以如何促进我国专用设备制造业的良好发展,是当前重要问题所在。从行业经营特点看,专用设备制造业行业较复杂,品类多,品种杂,耗材不易掌握。行业发展的复杂性使得机械设备制造业的库存管理变得更为复杂,而库存管理对于企业而言是关系到成本与效益的关键性问题。本文以国内72家沪深专用设备制造类上市公司2006-2015年的年度财务数据和运营数据为样本,利用Panel Data分析方法,对我国专用设备制造业库存周转率的变动趋势、库存周转率的关键影响因素及库存周转率和总资产报酬率的关系进行实证研究。文章以库存周转率作为企业的运营绩效评价指标,以总资产报酬率作为企业的财务绩效评价指标,以国内专用设备类制造业上市公司数据为基础进行实证研究,主要研究内容如下:(1)国内专用设备类制造企业库存周转率的变动趋势。(2)公司规模、固定资产比重、毛利率、费用比率、生产柔性、提前期、销售增长率以及上下游供应链关系对我国专用设备类制造企业库存周转率的影响。(3)国内专用设备类制造企业库存周转率对企业绩效的影响。(4)国内专用设备类制造企业与供应链上下游关系对库存周转率的影响。本文以实际数据为基础,以科学的理论研究方法为手段,分析得出了科学有效的研究结果,这对于我国专用设备制造业库存管理水平和绩效水平的提高都具有实际意义;同时为以后各行业的实证研究提供借鉴意义。
[Abstract]:The special equipment manufacturing industry is an important part of the equipment manufacturing industry. It is an important industry to provide special equipment for the national economy and the national defense and infrastructure construction. In recent years, the demand for special equipment has been increasing rapidly. The industry's profitability has increased significantly, but it is still "big but not strong" compared with the big countries in equipment manufacturing such as the United States, Japan and Germany. The weakness of our special equipment manufacturing industry is mainly reflected in the lack of independent innovation capability. Enterprises do not have good independent R & D and innovation capability. In addition, due to the late start of the special equipment manufacturing industry in China, the basic manufacturing level is relatively backward. With the opening up of the national economy, The international competition pressure of the special equipment manufacturing industry is intensified and closely related. The rise and fall of the industry directly affect the development of the related industry. So how to promote the good development of the special equipment manufacturing industry in our country, It is an important problem at present. From the point of view of the management characteristics of the industry, the manufacturing industry of special equipment is more complex, with many categories, various varieties, and difficult to master consumables. The complexity of the development of the industry makes the inventory management of the machinery and equipment manufacturing industry more complicated. However, inventory management is a key issue related to cost and benefit for enterprises. This paper takes the annual financial data and operation data of 72 listed companies in Shanghai and Shenzhen from 2006 to 2015 as a sample, using Panel Data analysis method. With regard to the changing trend of inventory turnover in the manufacturing industry of special equipment in China, The key influencing factors of inventory turnover and the relationship between inventory turnover and total return on assets are studied empirically. Taking the total return on assets as the financial performance evaluation index of the enterprise, the empirical research is carried out on the basis of the data of the listed companies in the domestic specialized equipment manufacturing industry. The main contents of this study are as follows: (1) the changing trend of inventory turnover of domestic specialized equipment manufacturing enterprises. (2) the company size, fixed assets proportion, gross profit rate, cost ratio, production flexibility, lead time, Effect of sales growth rate and the relationship between upstream and downstream supply chain on inventory turnover of special equipment manufacturing enterprises in China. The influence of upstream and downstream relationship between enterprise and supply chain on inventory turnover. By means of scientific theoretical research method, the scientific and effective research results are obtained, which have practical significance for the improvement of inventory management level and performance level of China's special equipment manufacturing industry. At the same time, for the future empirical research in various industries to provide reference.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426;F274;F406.7

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