【作者】 王飞；

【导师】 刘春玉；

【作者基本信息】 山东大学 ， 工商管理（MBA）（专业学位）， 2023， 硕士

【摘要】 随着居民收入水平的提升、消费理念的转型升级以及茶文化的不断推广,茶叶天然、健康的特点获得了更多消费者的喜爱。作为茶叶的发源地,中国的茶叶消费历史悠久,消费群体广泛,消费基数大。当前我国茶行业已经达到了较高的市场化水平,茶企数量众多,行业集中度低,行业竞争激烈。茶企为了对市场需求做出快速反应,确保存货供应的充足性和物流运输的及时性,均置备了较大规模的存货。AE茶叶加工公司是一家主营普洱茶生产与销售的精制茶加工企业。受普洱茶行业属性所决定,普洱茶在符合标准的贮存条件下适宜长期保存,因此AE公司储备了大量存货,存货金额较高。储存适量的存货有利于茶叶企业降低自然气候异常变化导致的风险,可以有效的管控原料采购成本,确保在生产经营中保持主动性和灵活性,并且还能满足消费者的差异化需求。但是如果储存的存货规模过大,较高的存货金额会导致资金占用增加、资产周转能力降低,进而对公司财务状况造成一定的不利影响。本文以AE茶叶加工公司为研究对象,首先通过文献研究、案例分析、实地调研、定性与定量结合等方法,识别AE公司存货管理问题。AE公司存货管理存在的整体问题为占用大量营运资金、存货周转率低,其中采购环节存在的问题为缺少预算管理、供应商管理制度执行不到位,AE公司生产与仓储环节存在的问题为仓储管理粗放,缺少对存货的分类管理,存货核算准确性有待提高,销售环节存在的问题为客户需求预测不准确。其次深入分析AE公司存货问题产生的原因,采购环节缺乏供应商分类管理;生产与仓储环节缺少供应链存货管理方法,存货核算信息化程度低;销售环节缺少有效的需求预测方法。然后基于供应链视角提出问题解决方案,其中供应链上游为对供应商进行分类管理、加强预算管理,AE公司生产与仓储环节采用ABC分类法、联合库存管理、构建供应链订货模型等加强内部存货管理,供应链下游完善需求预测方法、构建信息共享平台。最后为保障解决方案的顺利实施,从存货管理绩效考核、加强信息系统建设、加强员工培训、与上下游企业建立战略合作关系、优化销售需求预测机制五个方面提出保障措施。存货管理是众多茶企均面临的一大难题。本文通过对AE茶叶加工公司存货管理问题提出改进方案,不仅可以解决AE茶叶加工公司存货管理问题,也可对同行业其他企业的库存管理提供借鉴与参考。更多还原

【Abstract】 With the rise of income level,the transformation and upgrading of consumption concept and the continuous promotion of tea culture,tea is loved by more and more consumers because of its natural and healthy characteristics.As the birthplace of tea,China has a long history of tea consumption with a wide range of consumer groups and a large consumption base.At present,the marketization of China’s tea industry has reached a high level,with a large number of tea enterprises,low industry concentration and fierce competition in the industry.In order to quickly respond to market demand and ensure the adequacy of inventory supply and timely transportation,tea enterprises have prepared a large scale inventory.AE Tea Processing Company is a comprehensive tea enterprise integrating research and development,production and sales,and its products mainly focus on Pu’er tea.Due to the attributes of the Pu’er tea industry,Pu’er tea is suitable for long-term preservation under standard storage conditions,therefore AE Company has a large amount of inventory.With an appropriate inventory scale is conducive to enterprises in the Pu’er tea industry to reduce risks caused by natural climate change,achieve effective control over raw material procurement costs,maintain the initiative and flexibility of production and operation,and meet the product differentiation needs of different consumers.However,the higher inventory amount increases the capital occupation and reduces the asset turnover capacity,which has a certain negative impact on the company’s financial position.This paper takes AE tea processing company as the case study object,firstly,through literature research,case study,field research,and a combination of qualitative and quantitative methods,we identify the inventory management problems of AE company,the main problems of AE company’s inventory management are occupying a lot of working capital and low inventory turnover rate,among which the problems of procurement link are lack of budget management and poor implementation of supplier management system,AE company The problems in production and warehousing are the sloppy management of warehousing,lack of classification management of inventory,and the accuracy of inventory accounting needs to be improved,and the problems in sales are the inaccurate forecast of customer demand.Secondly,we analyze the causes of inventory problems,such as the absence of supplier classification management in the procurement process;the lack of supply chain inventory management methods in the production and warehousing process of AE,and the low level of inventory accounting information;and the absence of effective demand forecasting methods in the sales process.Then,based on the supply chain perspective,we propose solutions to the problems,among which the upstream of the supply chain is to classify and manage suppliers and strengthen budget management,the production and warehousing of AE company adopts ABC classification method,joint inventory management and constructs supply chain ordering model to strengthen internal inventory management,and the downstream of the supply chain improves the demand forecasting method and constructs information sharing and sharing platform.Finally,in order to guarantee the smooth implementation of the solution,guarantee measures are proposed in five aspects:inventory management performance assessment,strengthening information system construction,enhancing staff training,establishing strategic partnership with upstream and downstream enterprises,and optimizing sales demand forecasting mechanism.Every company has inventory management problems.In this paper,by proposing improvement solutions to AE tea processing company,it can not only solve the inventory management problems of AE tea processing company,but also the same industry can be referred to.更多还原