本文關(guān)鍵詞： 存貨管理 內(nèi)控制度 ABC分類法 經(jīng)濟(jì)批量模型 隨機(jī)批量模型　出處：《東華大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：存貨是企業(yè)的一項(xiàng)非常重要的流動(dòng)資產(chǎn),它占用了公司的大量資金。存貨管理水平的高低直接影響公司企業(yè)資產(chǎn)占用水平和資產(chǎn)運(yùn)作的效率。企業(yè)想要保持較高的盈利水平和高質(zhì)量的現(xiàn)金流,需要高度重視存貨的管理。而通過設(shè)計(jì)良好的存貨管理方法,優(yōu)化內(nèi)部流程及制度,提高存貨周轉(zhuǎn)速度和總資產(chǎn)周轉(zhuǎn)率等措施,最終提高企業(yè)經(jīng)濟(jì)效益。本文的研究對(duì)象為A公司的存貨管理。通過研究A公司的存貨管理現(xiàn)狀,分析了解A公司存貨管理問題,相應(yīng)的提出改進(jìn)措施。A公司是一家銷售眼鏡的線上互聯(lián)網(wǎng)公司,主要出口美國(guó)、加拿大、澳大利亞和歐洲等。該公司眼鏡產(chǎn)品種類1200個(gè)品種。公司前期對(duì)產(chǎn)品分類混亂,市場(chǎng)部對(duì)品種的分類及預(yù)測(cè)和實(shí)際顧客需求不一致,最終導(dǎo)致部分暢銷產(chǎn)品庫存不足造成短缺,另外一部分存貨訂貨較多,但最后滯銷增加企業(yè)庫存壓力。存貨分類不合理,并且采購(gòu)的流程設(shè)計(jì)不清晰,銷售預(yù)測(cè)很不準(zhǔn)確這些對(duì)存貨管理造成很大阻礙。另外存貨管理人員缺乏管理技術(shù),管理信息技術(shù)落后,內(nèi)控制度缺乏都是影響存貨管理的主要因素。本文通過訪談,查閱相關(guān)的數(shù)據(jù)等方式,獲取A公司相關(guān)的存貨、企業(yè)運(yùn)營(yíng)情況、市場(chǎng)預(yù)測(cè)情況以及產(chǎn)品相關(guān)的詳細(xì)資料,并對(duì)這些數(shù)據(jù)進(jìn)行了詳細(xì)的加工分析,了解到A公司存在的問題:部分存貨由于銷售較快導(dǎo)致供不應(yīng)求,最終缺貨斷貨;但另一部分存貨長(zhǎng)期滯銷,一直占用庫存。針對(duì)這些情況尋找最終的原因,并與各個(gè)部門人員約談,尋找問題存在的關(guān)鍵點(diǎn),并最終提出存貨管理改進(jìn)措施。為實(shí)現(xiàn)改進(jìn)存貨管理目的,深入研究Abc存貨分類方法,經(jīng)濟(jì)批量模型和隨機(jī)批量模型的對(duì)比研究,最終對(duì)A公司存貨的分類提出改進(jìn)意見,研究隨機(jī)批量模型在A公司中的運(yùn)用,并對(duì)銷售預(yù)測(cè)提出改進(jìn)措施,搭建erp信息平臺(tái)。另外加強(qiáng)內(nèi)控制度的建設(shè),流程改進(jìn)。本論文首先對(duì)相關(guān)的概念及相關(guān)的理論知識(shí)進(jìn)行學(xué)習(xí)研究,并對(duì)國(guó)內(nèi)外的相關(guān)文獻(xiàn)進(jìn)行仔細(xì)閱讀,深入分析,然后再進(jìn)一步研究A公司目前存貨及銷售的現(xiàn)狀,進(jìn)而研究A公司存貨管理現(xiàn)狀,出現(xiàn)的主要問題及原因,再詳細(xì)分析出現(xiàn)的問題和原因,找出病因后提出相應(yīng)的改進(jìn)建議。通過筆者提出的建議,對(duì)A公司的存貨管理進(jìn)行了有效的引導(dǎo),并改善了相應(yīng)的資金狀況及優(yōu)化了整個(gè)供應(yīng)鏈,并對(duì)市場(chǎng)、產(chǎn)品、工廠的生產(chǎn)能力等方面管理起到了很好的輔助作用。因此,本論文有很強(qiáng)的現(xiàn)實(shí)意義。希望通過本文的研究,對(duì)其他同等類型的企業(yè)能起到很好的參考和指導(dǎo)作用。本論文主要分為以下4個(gè)方面:第一章緒論,先介紹研究背景,再具體闡述研究意義,并且對(duì)國(guó)內(nèi)外的文獻(xiàn)進(jìn)行研究后整理分析,了解相關(guān)的理論和研究成果,并在這一章對(duì)研究的思路和方法進(jìn)行了介紹。第二章主要介紹A公司的存貨管理的現(xiàn)狀。這一章全面介紹A公司和A公司存貨管理的各方面狀態(tài)。第三章主要對(duì)A公司存貨管理的問題進(jìn)行深入分析,了解其出現(xiàn)問題的原因。第四章在全面了解A公司和A公司的存貨管理問題和相關(guān)原因后,相對(duì)應(yīng)的提出一系列的改進(jìn)措施。對(duì)A公司的存貨管理進(jìn)行一定程度的改進(jìn)。通過一系列的改進(jìn)措施后,A公司的存貨周轉(zhuǎn)速度得到提高,相關(guān)存貨改進(jìn)的方法非常有效。
[Abstract]:Inventory is a very important asset of enterprises, it takes a lot of money in the company. The inventory management level directly affects the efficiency of asset occupancy levels and assets of the operation of companies. Companies want to maintain a high level of profitability and high quality of the cash flow, need to attach great importance to inventory management and inventory management methods through. Good design and optimization of internal processes and systems, improve inventory turnover rate and total asset turnover and other measures, and ultimately improve the economic efficiency of enterprises. The research object of this paper is the inventory management of A company. Through the present situation of research on inventory management of A company, analyze the problems of the inventory management of A company, put forward the corresponding improvement measures of.A company is an online Internet Co selling glasses, mainly exported to the United States, Canada, Australia and Europe. The company glasses product categories 1200 varieties. The company pre The product classification confusion, market classification and prediction of the variety and the actual customer demand is inconsistent, resulting in part of the best-selling product inventory shortage caused by insufficient, another part of inventory order more, but finally increase enterprise inventory pressure. Unsalable inventory classification unreasonable process design and procurement is not clear, the sales forecast is not accurate these cause great obstacles. In addition to the inventory management inventory management personnel lack of management information management technology, backward technology, lack of internal control system are the main influence factors of inventory management. Through interviews, access to relevant data, to obtain the A company related stocks, business operations, market forecast and related product details, and these data were analyzed with the processing, to understand the problems of the A: part of the stock due to the sale of fast induced demand, The final out of stock; but another part of the inventory has been occupied. Long term sales, inventory for these cases for the final cause, and interviews with various departments, to find the key problems, and finally puts forward improvement measures to improve inventory management. Inventory management for the implementation of the research on Abc inventory classification method of in-depth comparative study, economic batch batch model and stochastic model, finally puts forward some suggestions for improvement of the A company inventory, using random batch model in A company, and put forward the improvement measures on the sales forecast, build ERP information platform. In addition to strengthen the construction of internal control system, process improvement. This paper firstly studies the related concepts and the relevant theoretical knowledge, and the related literature at home and abroad are read carefully, in-depth analysis, and further research on A company current status of inventory and sales, and research The A company inventory management of the status quo, problems and reasons, problems and reasons in more detail analysis, find out the cause and puts forward the corresponding improvement suggestions. The author's recommendations to the inventory management of A company and effective guidance, and improve the financial situation and the corresponding optimization of the entire supply chain and, on the market, products, factory production capacity and other aspects of management has played a good supporting role. Therefore, has a strong practical significance. This paper hope that through this study, on the other the same type of enterprises can play a very good role in guiding and reference. This thesis is mainly divided into the following 4 aspects: the first chapter is the introduction, first introduced the research background, and then expounds the significance of the research, analysis and Research on the domestic and foreign literature, understand the relevant theories and research results, and in this chapter the research ideas and methods. The line was introduced. The second chapter mainly introduces the present situation of inventory management of A company. This chapter introduces the inventory management of A company and A company in all aspects. The third chapter analyses main problems of inventory management of A company, to understand the causes of the problems. In the fourth chapter, the problems of the inventory management of a comprehensive understanding of A the company and A company and related reasons, put forward a series of measures to improve the corresponding improvement. To a certain extent to the inventory management of A company. Through a series of improvement measures, A company's inventory turnover rate is improved and the method of inventory improvement is very effective.

【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F274;F724.6

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