企业存货管理研究——以小熊公司为例

摘要目前，国外的发展环境十分复杂，特别是在资源类产品的价格出现了大幅的上升，从而导致了全球性的成本上升，从而使生产企业的运营成本增加，从而导致了公司的利润水平下降，与此同时，也对支持我国经济发展的制造业构成了严重的挑战。面对日益加剧的市场竞争和日益严重的产品同质性，采用“成本优势”的经营策略已逐渐被人们所接受。制造业作为拉动国民经济增长的中坚力量，对提升国家整体经济的活力具有举足轻重的作用。一家制造类企业是否能够获得更好的发展，这与其自身的库存管理能力密切相关，库存对公司的资金占用和资产运营效率有很大的影响。所以，要强化对库存的日常管理，减少库存的管理费用和所占用的资金量，加速公司资本的流转速度，提升公司资本的使用效率，让公司的库存不仅能适应市场变化，还能维持平衡的生产，这对公司的赢利能力和长远发展有着不容忽视的影响。本论文以一家中小规模的家用电器公司一一小能电器公司作为研究对象，通过与格力电器公司的比较，找出了它在库存管理方面存在的问题，并对产生这些问题的原因进行了剖析，试图提出一些有针对性的改善措施，来提高公司的库存管理，优化公司的运营和发展渠道。关键词：存货管理；存货；小熊电器：制造企业Research on Enterprise Inventory Management--Take BearCompany as an exampleABSTRACTNowadays,the developing conditions abroad are complicated and varied.Particularly,the price of raw materials has gone up rapidly,which has resulted in higher global cost,higheroperation cost and lower company's profit.At the same time,it has brought serious challengesto the manufacturing sector that is supporting our economy.Along with the more and morehomogeneous product,under the more and more intense market competition,the cost-leadingstrategy has already been a key strategy for the company to gain market share.Themanufacturing industry is one of the backbone of Chinese economic development,and it hasgreat effect on enhancing Chinese actual economic vigor.The success or failure of amanufacturing company depends on its stock management capability.Inventory has a directbearing on the investment level and the operating efficiency of an enterprise.Thus,we shouldenhance the day-to-day management of stock management,lower the cost of stock and capitalusage,accelerate the turnover of business capital,increase the use of capital,make the stockstock meet the demand of the market and keep the output in equilibrium,which is veryimportant for the company's profit ability and long term development.Taking small and medium-sized household appliance manufacturing enterprises as anexample,this paper makes a comparative analysis between the management industry of itsinventory management system and Gree Electric Appliances in the same industry,summarizes the existing problems in the inventory management system of Little BearElectrical Appliances,and analyzes the causes of the problems.and try to put forwardtargeted improvement check is to help enterprises to improve the level of goods management,so that the operation and development of enterprises can be optimized.Keywords:inventory management;Inventory;Xiaoxiong electric appliance;manufacturing firm目录摘要ABSTRACT.....前言(一)研究背景(二)研究的目的和意义(三)文献综述.…1一、研究背景…。3二、存货管理概念及理论3(一)存货管理概念.31.存货….32.存货管理.3三、小熊电器存货管理现状分析..4(一)企业简介.4(二)小熊电器存货现状41.存货构成….42.存货管理模式..4(三)小熊电器财务指标分析.51.存货周期率….52.存货资产比率.5四、小熊电器存货管理问题的成因分析.6(一)过于依赖线上销售...6(二)因质量问题导致退货率高.7(三)原材料囤积过量.7(四)存货占用过多资金.7(五)存货管理的信息化建设较薄弱.7五、改善小熊电器存货管理问题的建议.8(一)开发线下销售渠道…8(二)控制存货成本.8(三)提高产品质量….8(四)合理预测商品销量.….9(五)完善存货管理制度和监察制度.9六、研究结论…9参考文献.11