Z出版公司存货管理优化研究

发布时间：2019-06-02 15:57

【摘要】：随着我国市场化进程的推进,我国出版业经过多年的探索实践,取得了骄人成绩,出版规模不断扩大,盈利水平逐步提高,但在成绩背后,出版业隐藏着一个令业界深感忧虑的问题——长期居高不下的库存。随着出版行业竞争的日益加剧,对于如何提高出版企业的竞争能力、如何有效控制和节约存货成本等问题,已越来越受到出版企业的高度关注和重视。Z公司是我国出版行业的上市公司,随着企业品牌发展战略的全面实施,现有的存货管理方法已经不再适应Z公司发展的需要,因此存货管理成为Z公司在日常经营活动中必须面对的重要问题。对存货实施科学的管理可以让Z公司以最低的库存成本满足持续生产的需要,还可促进Z公司资金的高效使用,提高企业的市场竞争能力。随着数字化出版及电子商务的盛行,出版企业已经开始探索采用无纸化形式开展图书出版业务,如何快速对市场需求做出及时反应,并有效地对企业存货进行管理,是当下Z公司面临的主要难题。本文综合分析了国内外关于出版业存货管理的相关文献和基础理论知识,以Z公司存货管理为研究对象,结合Z公司存货管理的现状,通过其近五年的财务报表及Wind数据库有关数据,对存货周转率及有关影响因素进行了相关性研究。本文主要通过对Z公司存货周转情况、存货占总资产的比例等指标以及与同行业指标进行综合对比分析,对Z公司目前所存在的问题进行总结归类,结合存货管理理论,对这些问题进行深入分析,找出导致这些问题产生的根本原因。在借鉴国外成功防治出版存货经验的基础上,运用管理学与会计学等理论知识,结合Z公司的实际情况,从内部管理和外部运作两方面提出建议措施,对影响Z公司存货管理的几个关键点进行了优化。本文通过案例研究也带来一定的启示:对于Z公司来说,在内部管理方面对存货进行分类、建立有效的内部控制制度、加强企业的信息化建设等,都能让存货信息加以利用,让管理层及时了解存货状况,优化内部流程。从外部运作对存货进行控制,如出版业联合库存管理模式的建立、“零”库存的探索等,能在充分利用资源的基础上,与重点供应商结成合作伙伴关系,另外行业内部信息化平台的构建,也有利于供应链上下游企业间存货信息的共享。本文研究对改善和治理Z公司的存货管理具有一定的借鉴作用,同时期望对同类出版企业的存货管理具有参考价值。
[Abstract]:With the development of marketization in our country, after many years of exploration and practice, China's publishing industry has made remarkable achievements, the scale of publishing has been continuously expanded, and the level of profit has been gradually improved, but behind the achievements, The publishing industry is hiding a deep concern for the industry-long high inventory. With the increasing competition in the publishing industry, how to improve the competitiveness of publishing enterprises, how to effectively control and save inventory costs, and so on, Z company is a listed company in China's publishing industry. With the comprehensive implementation of enterprise brand development strategy, the existing inventory management methods no longer meet the needs of Z company development. Therefore, inventory management has become an important problem that Z company must face in its daily business activities. The scientific management of inventory can enable Z company to meet the needs of sustainable production with the lowest inventory cost, and can also promote the efficient use of Z company funds and improve the market competitiveness of enterprises. With the popularity of digital publishing and electronic commerce, publishing enterprises have begun to explore the use of paperless form to carry out book publishing business, how to quickly respond to market demand in a timely manner, and effectively manage the inventory of enterprises. It is the main problem faced by Z company at present. This paper comprehensively analyzes the relevant literature and basic theoretical knowledge of inventory management in publishing industry at home and abroad, takes the inventory management of Z company as the research object, and combines the present situation of inventory management of Z company. Through its financial statements and Wind database data in recent five years, the correlation study on inventory turnover rate and related influencing factors was carried out. This paper mainly compares and analyzes the inventory turnover situation of Z company, the proportion of inventory to total assets and the indexes of the same industry, summarizes and classifies the existing problems of Z company, and combines the inventory management theory. This paper analyzes these problems in depth and finds out the root causes of these problems. On the basis of drawing lessons from the experience of foreign countries in preventing and controlling publishing inventory, using the theoretical knowledge of management and accounting, combined with the actual situation of Z company, this paper puts forward some suggestions and measures from two aspects of internal management and external operation. Several key points that affect the inventory management of Z company are optimized. This paper also brings some enlightenment through the case study: for Z company, it is possible to make use of inventory information by classifying inventory in internal management, establishing effective internal control system, strengthening the information construction of enterprises, and so on. Let management keep abreast of inventory status and optimize internal process. From the external operation to control the inventory, such as the establishment of the joint inventory management model of the publishing industry, the exploration of "zero" inventory, and so on, we can form partnerships with key suppliers on the basis of making full use of resources. In addition, the construction of information platform within the industry is also conducive to the sharing of inventory information between upstream and downstream enterprises in the supply chain. The research in this paper can be used for reference to improve and manage the inventory management of Z company, and it is expected to have reference value for the inventory management of the same kind of publishing enterprises.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G231;F274

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