本文選題：存貨周轉(zhuǎn)率　切入點：持有成本　出處：《上海交通大學》2014年碩士論文

【摘要】：本文主要從財務與內(nèi)部控制的角度,研究如何通過提升M公司對存貨的管理水平,從而最終降低M公司的存貨相關(guān)成本。本文主要使用數(shù)據(jù)統(tǒng)計及分析、圖表分析以及現(xiàn)場實地調(diào)查等方法,以提高存貨周轉(zhuǎn)率、降低存貨相關(guān)的總成本為主要目標,通過各年的縱向分析以及橫向?qū)Ρ?對M公司的存貨周轉(zhuǎn)率、呆滯過剩存貨、缺貨次數(shù)進行分析,圍繞著M公司存貨相關(guān)的財務指標及成本,識別出部分產(chǎn)品線存貨周轉(zhuǎn)率低、存貨積壓以及缺貨頻繁等主要問題,挖掘?qū)е孪嚓P(guān)指標異常的根源及管理過程中存在的問題。最后,針對發(fā)現(xiàn)的問題,提出改善建議,即靈活運用ABC分類法實施不同的庫存采購策略與方法、審查修改提前期以及安全庫存量以提高存貨周轉(zhuǎn)率;減少項目備料、定期隔離并報廢呆滯過剩物料、月度審查呆滯過剩物料以防止未來的積壓來減少存貨積壓;通過實施基于ABC分類的月度循環(huán)盤點及年度全盤,區(qū)分用途分別進行發(fā)料管理,改開放式實物管理為部分封閉式(A類)與開放式管理結(jié)合,以最終改善存貨相關(guān)的財務指標,提升存貨管理水平,減少資金占用,降低M公司存貨的總成本。
[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.
【學位授予單位】：上海交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.6

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本文編號：1660429