【作者】 陈萍；

【导师】 吴翀；

【作者基本信息】 厦门大学 ， 工商管理（MBA）（专业学位）， 2019， 硕士

【摘要】 呆滞库存不仅会造成企业库存空间占用过大、库存总费用增加,还会导致企业流动..性下降,资本流动性减弱,企业贷款利息负担增加,影响资本的时间价值和机会收益并衍生出企业各种管理问题。论文从L公司呆滞库存控制中的主要问题着手,透过其表象,通过数据收集分析,应用库存管理相关理论,以期找到问题发生的原因及相应的解决方案。论文以在L公司呆滞库存中比重比较大的手机壳料呆滞库存作为论文具体研究对象,以合理地改善L公司的手机壳料呆滞库存为具体的研究目标,在以深入分析L公司手机产品所处的行业背景及其自身的发展背景,以及L公司内部运作管理等一系列的基础上,指出了L公司手机呆滞库存产生的根本原因。并进一步结合库存管理、VMI以及优化管理的基本理论,提出了L公司手机壳料呆滞库存的预防方法和改善对策。论文设计提出的手机壳料呆滞库存之预防方法和改善对策,可为手机产品制造业相关企业提供参考和借鉴。更多还原

【Abstract】 Excess inventory will not only lead to excessive occupancy of enterprise inventory space and increase the total cost of inventory,but also cause the reduction of enterprise liquidity,capital sluggishness,increase the burden of enterprise loan interest,affect the time value and opportunity income of capital,and derive various management problems of enterprises.This paper starts with the main problems in the excess inventory control of L company,according to its appearance,through data collection and analysis,applies the theory of inventory management,in order to find out the causes of the problems and the corresponding solutions.This paper takes the excess stock of mobile phone mechanical parts,which account for a large proportion in the excess stock of L company,as the specific research object,and takes the reasonable improvement of the excess stock of mobile phone mechanical parts of L company as the specific research goal.On the basis of in-depth analysis of the industry background of L company’s mobile phone products and its own development background,as well as the internal operation and management of L company,it points out the root cause of the sluggish stock of L company’s mobile phone.Combining with the basic theory of inventory management,VMI and optimal management,this paper puts forward the preventive methods and improvement measures for the excess stock of mobile phone mechanical parts in L company.The preventive methods and improvement measures of excess stock of mobile phone mechanical parts designed in this paper can provide reference for relevant enterprises in mobile phone product manufacturing industry.更多还原