【作者】 杨莉；

【导师】 马天山；

【作者基本信息】 长安大学 ， 物流工程（专业学位）， 2013， 硕士

【摘要】 竞争，是现代市场经济环境中的主旋律，是社会进步的表现。如何在激烈的市场竞争中不被对手打败，如何将自己的企业经营的游刃有余，这就要求我们要不断的分析、了解市场，准确的把握市场行情，及时的做出果断的战略决策。作为企业经营者必须要有强烈的自我分析和自省意识，时刻以效益最大化作为企业经营管理的目标，同时通过对企业所处的市场竞争环境进行全方位调研，对自身的实际状况进行详细解剖和分析，对自身存在的问题和不足进行认真思考和反省，并进一步制定出切合自身情况的改善措施，这对于企业而言是非常必要的，也是企业不断进步和提升的原则。本文从实际出发，以KB公司的成品库的库存现状为研究对象。通过对KB公司多年经营过程中存在的库存问题以及尴尬的库存成本问题进行剖析，找出目前影响企业利润最大化的根源，同时进一步挖掘解决相关库存问题的有力措施，以帮助企业明确合理、最优的库存管理和成本控制方式，进而在确定的较为合理的库存管理模式基础上争取将企业的物流相关成本降低到最小化以实现企业价值和效益的最大化。全文从调查研究入手，通过大量收集和查阅相关文献及数据，广泛收集KB公司以往各项一线历史数据资料，对比和参考本地其他同行的发展经验，运用VMI管理法、ABC重点法，JMI管理法，相对绩效评估矩阵等理论模型，将理论和实际相互结合，进行实战模拟分析，帮助企业清晰地认识到自身的问题和严重性，进一步研究出解决这些问题的对策及发展方向。全文分为五章，第一章提出本文研究的背景、目的、意义及研究的思路、方法并对库存管理概念、库存管理的作用及制造业库存管理现状和管理策略进行了概述；第二章介绍KB公司的基本情况及背景，并对该公司的经营项目和品种，所面临的客户关系群进行了描述，同时对KB公司多年来的经营管理理念所形成的库存现状进行来了详细的剖析，指出该公司库存的不合理性。并对造成目前库存不合理的原因进行了总结；第三章结合国内外成品库存管理的发展趋势进行分析，并提出经验借鉴的现实意义；第四章结合上章分析的结论，进一步结合实际从而最终针对性给出KB公司在库存管理及库存成本控制方面的实施建议。本文深刻分析了KB公司的运营情况，结合该企业的现状对其影响企业发展和效益最大化的根源库存问题进行了详细的剖析，清晰指出该企业成品库存在存量上，储存结构上以及周转率方面存在的不合理现状，以及造成此种现状的缘由，并结合企业的实际情况，充分考虑了企业的库存连贯性以及经营的稳定性等问题的基础上，提出企业在经营理念上、经营模式上、管理制度上等众多方面应该做出的调整和完善，具有较强的实用性和针对性等现实意义。也在错综复杂的市场形势情形下，为同类企业应如何辨识自身的缺陷，突破不足，进而逐步完善企业的运营规划、提升战略竞争力，争取更大的市场占有率等方面提出较好借鉴。更多还原

【Abstract】 Competition, is the main theme of the environment of modern marketeconomy, is a manifestation of social progress. How in the fierce competition inthe market is not defeated by his opponent, how to do a job with skill and easetheir business, which requires us to constantly analysis, understand the market,accurate grasp of the market, to make a strategic decision decisively. As abusiness operator must have strong self-Analysis and self-reflection, time tobenefit maximization as the management goal, at the same time comprehensiveresearch through analyzing the market competition environment, the actualsituation of their own detailed anatomy and analysis, serious consideration andReflection on the issues and problems, and further develop according to theirown situation improvement measures, it is very necessary for the enterprise, isthe enterprise principle of continuous progress and promotion.This article embarks from the reality, to inventory of raw materials andfinished products warehouse of KB company as the research object. Based onthe analysis of inventory problems existing in KB company for many yearsoperating process as well as the inventory cost of awkward questions, find outthe root of the maximization of profit, at the same time, further tap the strongmeasures to solve the problem of inventory, inventory management and costcontrol in order to help enterprises to clear and reasonable, the optimal, andmaximizing will reduce logistics cost of enterprises to a minimum in order toachieve the enterprise value and benefit in determining the reasonable inventorymanagement mode based on. The study starts from research, through thecollection and access to a large number of documents and data, extensivecollection of KB company of the first historical data in the past, comparison andreference to other local peer development experience, the use of VMImanagement method, ABC key, JMI management method, the relativeperformance evaluation matrix theory model, the theory and practice combined with each other, to combat simulation analysis, to help enterprises clearlyrecognize their own problems and severity, further to study the countermeasureand the development direction to solve these problems.The full text is divided into five chapters, the first chapter puts forward theresearch background, purpose, significance and research ideas, methods andconcepts of inventory management, inventory management and the role ofmanufacturing inventory management present situation and the managementstrategies are outlined; the second chapter introduces the basic situation and thebackground of KB company, and the company’s project and variety, thecustomer relationship is described, inventory status on KB over the years thecompany management philosophy formed to a detailed analysis, pointed out theirrationality of the company stock. And the reasons of inventory is notreasonable at present are summarized; the third chapter based on thedevelopment trend of inventory management are analyzed, and puts forward thepractical significance of experience; the fourth chapter and chapter analysisconclusion, further combined with the actual and eventually to give KBcompany in inventory management and inventory cost control implementationsuggestions.This paper analyzes the operation situation of KB company, combiningthe current situation of the enterprise and its effect on root of inventory problemof enterprise development and efficiency of the detailed analysis, clearly pointedout that the enterprise inventory of raw materials and finished goods inventoryin stock, storage is not reasonable in structure and turnover rate, and the causesthis kind of current situation, combined with the actual situation of enterprises,give full consideration to the foundation of the enterprise inventory managementcontinuity and stability problems, proposed enterprise management system inthe operation mode of business philosophy, first-class, many aspects should beadjusted and improved, has a strong practical significance. Also in theperplexing situation in the market circumstances, for the same kind of enterprises should be how to identify their own shortcomings, breakthrough, andgradually perfect the operation planning, enhance the strategic competitiveness,strive for more market share and make good reference.更多还原