專用設(shè)備制造類企業(yè)庫存管理及其與企業(yè)績效關(guān)系的研究
本文選題:專用設(shè)備制造業(yè) 切入點(diǎn):庫存管理 出處:《西南交通大學(xué)》2017年碩士論文
【摘要】:專用設(shè)備制造業(yè)是裝備制造業(yè)的重要組成部分,是為國民經(jīng)濟(jì)各部門及國防和基礎(chǔ)設(shè)施建設(shè)提供專用裝備的重要產(chǎn)業(yè)。近年來,專用設(shè)備的需求量呈現(xiàn)加速上升趨勢(shì),行業(yè)盈利能力顯著增強(qiáng),但與美國、日本、德國等設(shè)備制造業(yè)大國相比仍然是"大而不強(qiáng)"。我國專用設(shè)備制造業(yè)的薄弱之處主要體現(xiàn)在自主創(chuàng)新能力不足,企業(yè)不具備良好的獨(dú)立研發(fā)和創(chuàng)新能力,另外,由于我國專用設(shè)備制造業(yè)起步晚,所以基礎(chǔ)制造水平較為落后。伴隨著國家經(jīng)濟(jì)的對(duì)外開放,專用設(shè)備制造業(yè)的國際化競(jìng)爭壓力加劇,緊密的關(guān)聯(lián),該產(chǎn)業(yè)的興衰直接影響著關(guān)聯(lián)產(chǎn)業(yè)的發(fā)展,所以如何促進(jìn)我國專用設(shè)備制造業(yè)的良好發(fā)展,是當(dāng)前重要問題所在。從行業(yè)經(jīng)營特點(diǎn)看,專用設(shè)備制造業(yè)行業(yè)較復(fù)雜,品類多,品種雜,耗材不易掌握。行業(yè)發(fā)展的復(fù)雜性使得機(jī)械設(shè)備制造業(yè)的庫存管理變得更為復(fù)雜,而庫存管理對(duì)于企業(yè)而言是關(guān)系到成本與效益的關(guān)鍵性問題。本文以國內(nèi)72家滬深專用設(shè)備制造類上市公司2006-2015年的年度財(cái)務(wù)數(shù)據(jù)和運(yùn)營數(shù)據(jù)為樣本,利用Panel Data分析方法,對(duì)我國專用設(shè)備制造業(yè)庫存周轉(zhuǎn)率的變動(dòng)趨勢(shì)、庫存周轉(zhuǎn)率的關(guān)鍵影響因素及庫存周轉(zhuǎn)率和總資產(chǎn)報(bào)酬率的關(guān)系進(jìn)行實(shí)證研究。文章以庫存周轉(zhuǎn)率作為企業(yè)的運(yùn)營績效評(píng)價(jià)指標(biāo),以總資產(chǎn)報(bào)酬率作為企業(yè)的財(cái)務(wù)績效評(píng)價(jià)指標(biāo),以國內(nèi)專用設(shè)備類制造業(yè)上市公司數(shù)據(jù)為基礎(chǔ)進(jìn)行實(shí)證研究,主要研究內(nèi)容如下:(1)國內(nèi)專用設(shè)備類制造企業(yè)庫存周轉(zhuǎn)率的變動(dòng)趨勢(shì)。(2)公司規(guī)模、固定資產(chǎn)比重、毛利率、費(fèi)用比率、生產(chǎn)柔性、提前期、銷售增長率以及上下游供應(yīng)鏈關(guān)系對(duì)我國專用設(shè)備類制造企業(yè)庫存周轉(zhuǎn)率的影響。(3)國內(nèi)專用設(shè)備類制造企業(yè)庫存周轉(zhuǎn)率對(duì)企業(yè)績效的影響。(4)國內(nèi)專用設(shè)備類制造企業(yè)與供應(yīng)鏈上下游關(guān)系對(duì)庫存周轉(zhuǎn)率的影響。本文以實(shí)際數(shù)據(jù)為基礎(chǔ),以科學(xué)的理論研究方法為手段,分析得出了科學(xué)有效的研究結(jié)果,這對(duì)于我國專用設(shè)備制造業(yè)庫存管理水平和績效水平的提高都具有實(shí)際意義;同時(shí)為以后各行業(yè)的實(shí)證研究提供借鑒意義。
[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.
【學(xué)位授予單位】:西南交通大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F426;F274;F406.7
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