Z出版公司存貨管理優(yōu)化研究
發(fā)布時間：2019-06-02 15:57
【摘要】：隨著我國市場化進程的推進,我國出版業(yè)經(jīng)過多年的探索實踐,取得了驕人成績,出版規(guī)模不斷擴大,盈利水平逐步提高,但在成績背后,出版業(yè)隱藏著一個令業(yè)界深感憂慮的問題——長期居高不下的庫存。隨著出版行業(yè)競爭的日益加劇,對于如何提高出版企業(yè)的競爭能力、如何有效控制和節(jié)約存貨成本等問題,已越來越受到出版企業(yè)的高度關(guān)注和重視。Z公司是我國出版行業(yè)的上市公司,隨著企業(yè)品牌發(fā)展戰(zhàn)略的全面實施,現(xiàn)有的存貨管理方法已經(jīng)不再適應(yīng)Z公司發(fā)展的需要,因此存貨管理成為Z公司在日常經(jīng)營活動中必須面對的重要問題。對存貨實施科學的管理可以讓Z公司以最低的庫存成本滿足持續(xù)生產(chǎn)的需要,還可促進Z公司資金的高效使用,提高企業(yè)的市場競爭能力。隨著數(shù)字化出版及電子商務(wù)的盛行,出版企業(yè)已經(jīng)開始探索采用無紙化形式開展圖書出版業(yè)務(wù),如何快速對市場需求做出及時反應(yīng),并有效地對企業(yè)存貨進行管理,是當下Z公司面臨的主要難題。本文綜合分析了國內(nèi)外關(guān)于出版業(yè)存貨管理的相關(guān)文獻和基礎(chǔ)理論知識,以Z公司存貨管理為研究對象,結(jié)合Z公司存貨管理的現(xiàn)狀,通過其近五年的財務(wù)報表及Wind數(shù)據(jù)庫有關(guān)數(shù)據(jù),對存貨周轉(zhuǎn)率及有關(guān)影響因素進行了相關(guān)性研究。本文主要通過對Z公司存貨周轉(zhuǎn)情況、存貨占總資產(chǎn)的比例等指標以及與同行業(yè)指標進行綜合對比分析,對Z公司目前所存在的問題進行總結(jié)歸類,結(jié)合存貨管理理論,對這些問題進行深入分析,找出導致這些問題產(chǎn)生的根本原因。在借鑒國外成功防治出版存貨經(jīng)驗的基礎(chǔ)上,運用管理學與會計學等理論知識,結(jié)合Z公司的實際情況,從內(nèi)部管理和外部運作兩方面提出建議措施,對影響Z公司存貨管理的幾個關(guān)鍵點進行了優(yōu)化。本文通過案例研究也帶來一定的啟示:對于Z公司來說,在內(nèi)部管理方面對存貨進行分類、建立有效的內(nèi)部控制制度、加強企業(yè)的信息化建設(shè)等,都能讓存貨信息加以利用,讓管理層及時了解存貨狀況,優(yōu)化內(nèi)部流程。從外部運作對存貨進行控制,如出版業(yè)聯(lián)合庫存管理模式的建立、“零”庫存的探索等,能在充分利用資源的基礎(chǔ)上,與重點供應(yīng)商結(jié)成合作伙伴關(guān)系,另外行業(yè)內(nèi)部信息化平臺的構(gòu)建,也有利于供應(yīng)鏈上下游企業(yè)間存貨信息的共享。本文研究對改善和治理Z公司的存貨管理具有一定的借鑒作用,同時期望對同類出版企業(yè)的存貨管理具有參考價值。
[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.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：G231;F274
本文編號：2491239
[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.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：G231;F274
【參考文獻】
相關(guān)期刊論文 前10條
1 王秋紅;;淺談如何解決出版社圖書庫存積壓問題[J];科技創(chuàng)新導報;2016年06期
2 秦路;廖偉;譚小軍;;出版企業(yè)存貨管理中存在的問題及對策研究[J];西南師范大學學報(自然科學版);2016年04期
3 童夢玨;陳凱齡;;零庫存管理在海信電器中的運用[J];商場現(xiàn)代化;2016年09期
4 文愛峗;;探討出版企業(yè)存貨管理中的問題與對策[J];財經(jīng)界(學術(shù)版);2015年21期
5 王慧;;淺析工業(yè)企業(yè)存貨管理存在的主要問題及對策[J];會計師;2015年15期
6 陸梅;;企業(yè)存貨管理分析與對策[J];當代會計;2015年06期
7 蔣菊平;;出版企業(yè)應(yīng)收賬款與存貨管理研究[J];長安大學學報(社會科學版);2015年01期
8 金寒冰;;出版企業(yè)圖書庫存管理策略探討[J];財經(jīng)界(學術(shù)版);2014年20期
9 馬祥山;;營運資金的存貨管理問題及研究[J];科技致富向?qū)?2014年17期
10 HONG Wen-qiang;CHE Chao;ZHANG Qiang;WEI Xiao-peng;;Hibernate Combined TableViewer in the Application of Medicines Inventory Management System[J];Computer Aided Drafting,Design and Manufacturing;2014年02期
相關(guān)重要報紙文章 前1條
1 岑梅;;談出版行業(yè)的存貨管理[N];中國財經(jīng)報;2003年
相關(guān)碩士學位論文 前5條
1 張瑩;RD公司存貨管理研究[D];江蘇大學;2016年
2 王麗娟;HN公司庫存管理問題研究[D];大連海事大學;2014年
3 熊蘭;計算機制造業(yè)存貨管理模式研究[D];西南財經(jīng)大學;2013年
4 胡瓊;企業(yè)存貨管理研究[D];安徽農(nóng)業(yè)大學;2009年
5 李楠;我國圖書出版行業(yè)供應(yīng)鏈管理研究[D];對外經(jīng)濟貿(mào)易大學;2007年
，本文編號：2491239
本文鏈接：http://sikaile.net/shekelunwen/chubanfaxing/2491239.html
最近更新
教材專著
