Z出版公司存貨管理優(yōu)化研究
[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
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