标题：企业存货管理问题及改进方案研究
（西安建筑科技大学管理学院会计1202班 周腾）
指导老师：孙翠丽
[摘要] 存货是满足企业正常生产和销售而持有的流动性资产，能给企业带来
经济利益的流入，但是其流动性较差，所以存货管理成为企业管理的重点之一。继工业化之后，无论是国内还是国外，都对存货管理理论和实施进行了深入的探索和研究，提出了各种各样的存货管理模式。存货一般在企业资产总额中会占有较大的比重，但是存货会带来成本负担，影响经营利润。受目前经济形势的影响，大部分企业都存在较大的库存压力，在经济形势不乐观的情况下，把存货看作企业的资产是不合理的，这时候存货是企业的负担，而不利于企业长期利益发展，库存量高会造成比较大的资源浪费。
本文首先提出存货和存货管理的概念，主要对存货管理方法进行介绍，对体现管
理成果的指标进行了分析，对国内外存货管理的现状和问题进行了研究，对陕西绿能生态牧业有限公司的存货数据进行了调查，结合实例具体分析了企业存货的存在问题及影响因素，提出了改进公司存货管理的建议和措施，研究的最终目的是能够降低库存成本，提高存货出售率。陕西绿能生态牧业有限公司位于陕西省宝鸡市陇县，经营范围主要涉及优质奶山羊养殖、繁育饲草料进口、畜产品、良种繁殖销售等业务，公司的养殖建设项目是世界最大的奶山羊养殖群。畜牧业的存货主要包括原材料、在产品、库存商品、低值易耗品等，原材料又包括饲草、兽药，库存商品主要是原奶。
[关键词] 存货管理；风险；信息化
【Abstract】Availability is to meet normal production and sale of liquid
assets held, bringing to give businesses inflow of economic benefits, but its illiquid, so inventory management has become one of the key business management. Following industrialization,
1
whether domestic or foreign, are on the inventory management theory and implementation of in-depth exploration and research, we proposed a variety of inventory management. Availability Usually in total assets will account for a large proportion, but the inventory will bring the cost burden, affect the operating profit. Affected by the current economic situation, most companies there is a big pressure on the stock, the economic situation is not optimistic about the situation, the company's assets are considered inventory unreasonable, this time the inventory burden of enterprises, to the detriment of the long-term interests of the development of enterprises, high inventories will cause relatively large waste of resources.
This paper first proposed the concept of inventory and
inventory management, mainly for inventory management method introduced indicators reflect management results are analyzed, the status and inventory management problems at home and abroad were studied, Shaanxi LvNeng Ecological Animal Husbandry corporation inventory data were investigated, with examples detailed analysis of the problems and factors of business inventories, the company proposed to improve inventory management proposals and measures, the ultimate aim of the research is the ability to reduce inventory costs, improve inventory sold rate. Shaanxi LvNeng Ecological Animal Husbandry corporation is located in Long county, Shaanxi Province Baoji City, business scope mainly involves high-quality dairy goat farming, breeding forage imports, livestock, seed breeding and sales business, the company's culture construction project is the world's largest milk goat breeding base. Livestock inventories mainly include raw materials, finished goods, consumables and other raw materials also includes forage,
2
veterinary drugs, inventory of goods mainly raw milk.
[Keywords] inventory management ; risk ;informatization
3
目录
1绪论 ............................................................................................................................ 6
1.1研究背景 .......................................................................................................... 6 1.2研究目的及意义 .............................................................................................. 6 1.3研究的主要内容及框架 .................................................................................. 6 1.4研究方法 .......................................................................................................... 8 1.5国内外研究现状 .............................................................................................. 8 2存货及存货管理相关理论概述 .............................................................................. 10 2.1存货管理相关理论及基本方法 .................................................................... 10
2.1.1存货概念、特点及分类 ...................................................................... 10 2.1.2存货管理的概念和功能 ...................................................................... 11 2.1.3基本存货管理方法 .............................................................................. 12 2.2反映存货管理的指标 .................................................................................... 15 2.3存货管理的三次变革 .................................................................................... 16 2.4影响存货管理的外部因素 ............................................................................ 18
2.4.1物价水平的变化 .................................................................................. 18 2.4.2市场供需情况变动快 .......................................................................... 18 2.4.3国家政策的变化 .................................................................................. 18
3陕西绿能生态牧业有限公司存货管理问题分析 .................................................. 18
3.1公司简介及存货介绍 .................................................................................... 18 3.2存货科目设置 ................................................................................................ 20 3.3存货数据分析 ................................................................................................ 21
3.3.1存货占流动资产比重分析 .................................................................. 21 3.3.2存货周转率分析 .................................................................................. 22 3.4存货采购、发出及盘点 ................................................................................ 23
3.4.1存货采购 .............................................................................................. 23 3.4.2存货发出计价方法 .............................................................................. 24 3.4.3出入库计量 .......................................................................................... 25 3.4.4存货盘点 .............................................................................................. 25 3.5存货管理问题 ................................................................................................ 26
3.5.1客户关系管理 ...................................................................................... 26 3.5.2存货质量管理 ...................................................................................... 26 3.5.3人工绩效管理 ...................................................................................... 27 3.5.4存货管理模式 ...................................................................................... 27 3.5.5管理制度 .............................................................................................. 29
4
相关推荐：
loading