【摘要】：存貨貫穿于生產經營的各個環(huán)節(jié)之中,充足的存貨儲備能保證企業(yè)生產的順利進行,過多的存貨又會給企業(yè)資金周轉帶來風險,實施合理有效的存貨成本管控意義重大。機械制造企業(yè)存貨比重更高,管理難度更大,借鑒性更廣泛。筆者選取機械制造業(yè)中的HD機械制造公司作為研究對象,遵循發(fā)現(xiàn)問題——分析問題——解決問題的思路,對其存貨管理進行研究。 論文首先從理論入手,對國內外學者關于存貨管理的研究成果進行綜述,對相關概念和理論作出闡述,完成知識的儲備。再對HD機械制造公司進行實地調研,了解和掌握其存貨管理現(xiàn)狀。然后依據(jù)現(xiàn)狀分析存在的問題以及原因。最后有針對性地提出具體的優(yōu)化措施。以組織結構的再造重新構建公司存貨管理職能,將各項業(yè)務的改良與完善作為有效實施管理的載體,對業(yè)務改進詳盡細述,從存貨預算、采購、倉儲、出庫、處置、核算的業(yè)務改進到生產環(huán)節(jié)的原材料、半成品、產成品的管控,指出要先做全再做細,實施全面存貨管理。同時引入科學的存貨管理方法,以ABC分類管理法結合CVA分析法對存貨實施分類,規(guī)劃存貨管控重點。提出引入ERP管理信息系統(tǒng),對企業(yè)信息化進行建設。
[Abstract]:Inventory runs through all aspects of production and operation, sufficient inventory reserves can ensure the smooth progress of enterprise production, too much inventory will bring risks to the enterprise capital turnover, the implementation of reasonable and effective inventory cost control is of great significance. The mechanical manufacturing enterprise inventory proportion is higher, the management difficulty is bigger, the reference is more extensive. The author chooses HD Machinery Manufacturing Company in the machinery manufacturing industry as the research object, follows the idea of finding the problem-analyzing the problem-solving the problem, and carries on the research to its inventory management. This paper begins with the theory, summarizes the research results of the domestic and foreign scholars on inventory management, expounds the related concepts and theories, and completes the knowledge reserve. Then the HD machinery manufacturing company for field research, to understand and grasp its inventory management status. Then according to the status quo analysis of the existing problems and reasons. Finally, specific optimization measures are put forward. Reconstructing the company's inventory management function with the reengineering of the organizational structure, taking the improvement and improvement of the business as the carrier of effective implementation management, detailed description of the business improvement, from the inventory budget, procurement, warehousing, out of storage, disposal, Accounting business improvement to the production of raw materials, semi-finished products, finished product control, pointing out that the first to do all and then fine, the implementation of comprehensive inventory management. At the same time, the scientific inventory management method is introduced, and the ABC classification method and CVA analysis method are used to classify the inventory and to plan the key points of inventory control. This paper puts forward the introduction of ERP management information system to the construction of enterprise informatization.
【學位授予單位】：南京理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F274;F426.4

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