XX股份有限公司存货管理存在的问题及对策研究.doc

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摘要:存货作为一项在企业中占有很大比例的资产,贯穿于生产经营的各个环节,直接关系到企业的资产运作效率和资金占用水平。因此,存货管理已经成为现代企业中不可忽视的重要组成部分。在社会主义市场经济不断完善的今天,企业想要在激烈的竞争中占据一席之地,就要不断完善自己的经营管理策略,从而提高自身竞争优势。如何达到降低存货管理成本、加强企业内部控制、加快企业资金周转,最终实现企业利润最大化以及持续稳定发展的目的,做好存货管理就显得尤为重要。

   本文采用理论与案例相结合的论证方法,以新疆众和股份有限公司的存货管理为例,通过审视该企业的过高库存、资金周转不良、同行业竞争力下降等存货管理问题,提出解决措施。笔者主要运用供应链管理理论,采用JIT采购机制,探寻企业存货管理问题产生的源头,研究解决问题的基本思路,提出了一些应对该企业存货管理问题的措施和对策。

关键词 企业;存货管理;问题;对策

 

Abstract: Inventory as a large proportion of the assets in the enterprise, throughout all aspects of production and operation, directly related to the assets operational efficiency and the amount of funds used level. Therefore, inventory management has become an important part of the modern enterprise can not be ignored. Constantly improve the socialist market economy; companies want to occupy a place in the fierce competition, it is necessary to continuously improve their business management strategy in order to improve their competitive advantage. How to reduce the cost of inventory management, strengthen internal control, to speed up their liquidity, and ultimately to maximize their profits, and the purpose of sustained and stable development, good inventory management is particularly important.

   In this paper, a combination of theory and case demonstration, Xinjiang Zhonghe Co., Ltd. inventory management, for example, by looking at the enterprise excessive inventory, poor liquidity, the same industry and declining competitiveness such as inventory management, and proposed solutions. I mainly use the theory of supply chain management, of JIT procurement mechanism, to explore the source of the enterprise inventory management problems, to study the basic idea to solve the problem, put forward some measures and countermeasures to deal with the enterprise inventory management.

Keywords: Enterprise  Inventory management  Problems  Countermeasures

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