【摘要】：目前，制造業(yè)企業(yè)由于多種原因持有存貨，致使存貨在企業(yè)的資產(chǎn)總額中占有很大比重。存貨作為企業(yè)組織的一項(xiàng)重要流動(dòng)資產(chǎn)，對(duì)其的合理管理是改善企業(yè)經(jīng)營(yíng)活動(dòng)的必要手段。供應(yīng)鏈視角下的存貨管理方法是目前最有效的主流研究方法，所以，筆者便從供應(yīng)鏈的角度對(duì)本文A公司的存貨管理進(jìn)行改善。 本文從A公司的財(cái)務(wù)報(bào)表中發(fā)現(xiàn)，A公司成立兩年以來(lái)處于高速發(fā)展階段，2013年總資產(chǎn)規(guī)模以同比220.55%的速度增長(zhǎng)，負(fù)債以同比221.38%的速度增長(zhǎng)，公司的所有者權(quán)益兩年以來(lái)處于負(fù)值。存貨占總資產(chǎn)的30.90%、流動(dòng)資產(chǎn)的78.27%，成為A公司最為重要的資產(chǎn)，，筆者認(rèn)為加強(qiáng)公司的存貨管理可以降低存貨的持貨成本、訂貨成本、補(bǔ)貨成本以及缺貨成本，從而使公司整體經(jīng)營(yíng)成本下降，以改善公司虧損現(xiàn)狀。 對(duì)A公司進(jìn)一步分析后得出，公司在銷售方面的存貨管理水平較高，存貨不存在積壓情況，但是，原材料在存貨的占比卻低至3%，對(duì)于銷售如此旺盛的A公司來(lái)說(shuō)，這種存貨結(jié)構(gòu)明顯存在一定的問(wèn)題，采購(gòu)部門的采購(gòu)管理需要一定的改善。從A公司2013年存貨盤點(diǎn)的虧損情況可以發(fā)現(xiàn)，A公司的存貨分類管理方法較單一，分類方法也需要進(jìn)行改善。 筆者從對(duì)A公司的財(cái)務(wù)現(xiàn)狀以及相關(guān)管理方法的研究中發(fā)現(xiàn)，A公司存貨管理改善應(yīng)該從存貨管理的采購(gòu)管理以及存貨的分類方法兩個(gè)方面著手，通過(guò)對(duì)比各種國(guó)內(nèi)外的存貨管理改善方法，筆者認(rèn)為，采購(gòu)管理應(yīng)該從對(duì)供應(yīng)商管理的改善入手，而引入AHP層次分析法則是解決A公司現(xiàn)有ABC分類法的最合理途徑。 本文首先對(duì)相關(guān)的研究理論知識(shí)進(jìn)行理解，把理論與實(shí)踐相結(jié)合，在總結(jié)國(guó)內(nèi)外研究成果的基礎(chǔ)上，與A公司的存貨管理現(xiàn)狀相結(jié)合；其次，對(duì)A公司的存貨管理制度進(jìn)行深度分析，發(fā)現(xiàn)公司目前在存貨管理方面存在的漏洞；最后，通過(guò)對(duì)比分析各種存貨管理方法，對(duì)其亟待解決的問(wèn)題，提出解決方案，對(duì)其目前采用的ABC分類法提出改進(jìn)策略，因此本研究具有重要的現(xiàn)實(shí)意義。
[Abstract]:At present, manufacturing enterprises hold inventory for a variety of reasons, so inventory accounts for a large proportion of the total assets of enterprises. Inventory is an important liquid asset of enterprise organization, and its reasonable management is a necessary means to improve business activities. The inventory management method under the supply chain perspective is the most effective mainstream research method, so the author improves the inventory management of A Company from the supply chain perspective. This paper finds out from the financial statements of company A that A company has been in a rapid development stage since it was founded two years ago. In 2013, the total assets increased by 220.55% compared with the same period last year, and the liabilities increased by 221.38% compared with the same period last year. The owner's equity of the company has been negative for two years. Inventory accounts for 30.90% of total assets and 78.27% of current assets, which is the most important asset of company A. the author thinks that strengthening inventory management can reduce the cost of inventory holding, ordering cost, replenishment cost and shortage cost. So as to reduce the overall operating costs of the company to improve the current situation of loss. After further analysis of Company A, it is concluded that the company has a high level of inventory management in sales, and there is no backlog in inventory. However, the proportion of raw materials in stock is as low as 3%. For A Company, which has such strong sales, This inventory structure obviously has some problems, procurement department procurement management needs to be improved. From the loss of A company's inventory in 2013, it can be found that A company's inventory classification management method is single, and the classification method also needs to be improved. The author finds that the improvement of A company's inventory management should start from two aspects: the purchasing management of inventory management and the classification method of inventory. By comparing various methods of improving inventory management at home and abroad, the author thinks that procurement management should start with the improvement of supplier management, and the introduction of AHP is the most reasonable way to solve the existing ABC classification in Company A. In this paper, we first understand the relevant theoretical knowledge, combine theory with practice, on the basis of summing up the domestic and foreign research results, combined with A company's inventory management status; Secondly, the inventory management system of company A is analyzed in depth, and the loopholes in inventory management are found. Finally, through the comparative analysis of various inventory management methods, to solve the problems to be solved, to put forward a solution, to its current ABC classification strategy, so this study has an important practical significance.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.4;F274

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