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金英装饰公司库存成本控制方法研究
Research on Jin Ying Decoration Company Inventory Cost Method
【作者】 李楠;
【导师】 施宏伟;
【作者基本信息】 西安电子科技大学 , 工商管理硕士(MBA)(专业学位), 2012, 硕士
【摘要】 企业过去借助技术领先、市场垄断等所塑造的超额制造或销售环节创造的利润正渐渐消失,加上消费者迅速改变,偏高的产品售价,亦在保护弱者的呼声下逐步退让,终于导致企业必须以买的途径—降低采购成本,来代替卖的方法——提高售价,达到提升利润的目的。所以在当今企业管理中,对物料的采购和库存管理成为至关重要的工作。本文较为全面、深入地研究了金英装饰公司在当前剧变的市场环境下所面临的库存方面问题,并就所面临的库存问题提出的相应的优化改进方案。方案主要从降低库存成本方面提出:方案涉及到了采购策略的转变、ABC分类的调整、运用灰色残差模型对库存成本进行预测、对安全库存量的合理设定、订货批量的确定以及供应商的管理;运用层次分析法,确定木质材料的评价方案和评价指标,构建层次分析模型,对材料进行了优选综合评价。目的是为降低公司的库存,提高库存的周转率。通过这些措施的实施,提高了整个供应链管理的效率,降低了公司原材料、在制品、产成品的库存总量,提高了库存周转率,降低了库存占用企业流动资金的现状,为企业可持续发展提供了源源不断的动力。本文根据不同市场情况、不同采购和库存方式下的成本对比结果,提出了金英装饰公司的采购与库存策略及操作建议,这种方法对于其它通用物资采购与库存方式的选择,同样可以起到启示和借鉴作用。
【Abstract】 Market economy is ongoing strong,enterprises’once extremely high manufacture or sale profits which are based on state of echnology and market monopoly are shrinking rapidly.Furthermore,the appeal to consumer protectionism also makes the overvalued products price depreciating Those caused the enterprises turned the main profit making method from raising products’price to lessening the procurement cost.So materials procurement and reserve managing are of utmost importance in enterprise management.This passage studied the inventory of the JinYing decoration company.In the upheaval of the market environment more comprehensively,and proposed some programs for the relevant issues.The programs were proposed from Reduce inventory costs:inthe aspect of,the program involves a change inprocurement strategy,the adjustments of ABC classification,Application of residual error gray forecast model on inventory cost,setting a reasonable amount of safety stock;Using the analytic hierarchy process,determination of wood materials evaluation scheme and evaluation index.Construction of hierarchical analysis model,were performed on material selection evaluation.The purpose is to reduce the company’s Inventory and improve Inventory turnover.Through the implementation of these measures,we improveed the efficiency of the entire supply chain management Reduce the amount of the inventory on raw materials,finished goods,improved the Inventory turnover,improved the status of the occupation on corporate liquidity and Provide a steady flow of power for the sustainable development of erterprises.this paper,based on cost comparison of different procurement methods,different stock methods and other circumstances,the operation improvement and the procurement and reserve management strategy of in Inventory cost,Corporation were brought forward,The research will also inspire and use as a reference for choosing other materials and equipment procurement and reserve methods.
【Key words】 Inventory cost; Inventory management; Inventory turnover ratio; Evaluation index;
- 【网络出版投稿人】 西安电子科技大学 【网络出版年期】2019年 05期
- 【分类号】F274;F426.92;F406.7
- 【下载频次】62