【作者】 刘志强；

【导师】 罗劲博；

【作者基本信息】 兰州大学 ， 工商管理硕士（专业学位）， 2023， 硕士

【摘要】 在经济持续发展的背景下,人民健康意识不断增强,世界各大烟草消费国对控烟措施要求越来越严,新型烟草市场亦成了全球资本市场上的宠儿,电子烟因其便捷化的使用方式以及低廉的价格受到广大消费者青睐,其企业的库存管理的好坏直接影响此类企业的总利润。SP公司是我国头部电子烟品牌企业之一,在成立短短2年内,市场份额已占据全国前五,当前公司在库存管理上存在库存周转速度慢、库存成本情况并不乐观、商品需求预测误差较大三大问题,导致了库存总量高企,使库存持有成本不断上升,严重影响企业总利润的提升,因此库存管理的优化亟待解决。本论文选取SP公司库存作为研究目标,首先通过对SP公司当前库存的管理现状进行分析,发现导致库存管理问题的主要原因有需求预测不科学、商品分类简单、管理系统落后、订货策略不科学四个方面的原因,针对这四个原因进行针对性的库存优化设计,通过ABC分类法进行库存分类,A、B、C类库存设计最匹配的需求预测方式、订货策略、库存管理策略,最后针对优化设计方案制定合理的实施方案以及保障措施,以优化SP公司当前的库存管理。本论文通过对SP公司库存商品的过往数据进行分析,使用ABC分类法将库存分为了A、B、C三个类型,针对三种不同的类型设计最合适的库存管理方案,体现了通过商品分类进行库存管理的思想。本次研究的结论可以实际解决当前SP公司库存管理的问题,提高企业的总利润,对同行业相关的问题也具有较好的参考意义。更多还原

【Abstract】 In the context of sustained economic development,people’s health awareness is continuously enhanced,and the major tobacco consuming countries in the world require more and more strict tobacco control measures.The new tobacco market has become the darling of the global capital market.Electronic cigarettes are favored by the majority of consumers because of their convenient use and low price,and the quality of their inventory management directly affects the total profits of such enterprises.Snowplus Company is one of the leading e-cigarette brand enterprises in China.In past two years,its market share has occupied the top five in the country.Currently,the company has three problems in inventory management: slow inventory turnover,not optimistic inventory cost,and large error in commodity demand forecast,which lead to the high total inventory and constantly rising inventory holding cost.Seriously affect the improvement of total profits of enterprises,so the optimization of inventory management needs to be solved.In this paper,the inventory of Snow Plus company is selected as the research objective.Firstly,through analyzing the current inventory management status of Snow Plus Company,it is found that the main reasons leading to the inventory management problems are unscientific demand prediction,simple commodity classification,weak management system and unscientific ordering strategy.Aiming at these four reasons,the inventory optimization design is carried out.Inventory classification is carried out through ABC classification,and the most matching demand forecasting method,ordering strategy and inventory management strategy are designed for class A,B and C inventory.Finally,reasonable implementation plan and safeguard measures are formulated for the optimal design scheme,so as to optimize the current inventory management of Snow Plus Company.In this paper,through the analysis of the past data of the goods in stock of Snowplus Company,the ABC classification method is used to divide the inventory into A,B,C three types,aiming at the three different types to design the most appropriate inventory management scheme,which reflects the idea of inventory management through commodity classification.The conclusion of this study can actually solve the problem of inventory management of the company,improve the total profit of the company,and also have a good reference significance for related problems in the industry.更多还原