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论文编号：	10617
作者编号：	2120163219
上传时间：	2018/12/7 14:54:30
中文题目：	Y纺织公司存货管理优化研究
英文题目：	Research on Inventory Management Optimization of Y Textile Company
指导老师：	郝臣
中文关键字：	存货；存货管理；ABC分类控制法；Y纺织公司
英文关键字：	Inventory; Inventory Management; ABC Classification Control;Y Textile Company
中文摘要：	纺织业是我国传统的经济支柱产业之一，是中国制造业中的重要产业，长期以来，中国的纺织业在世界市场上占有比较优势，但近些年，这种比较优势正逐年减弱，当前中国纺织行业已进入增长速度放缓的新常态。随着纺织企业间竞争愈加白热化，要想在纺织行业立于不败之地，企业迫切需要增加自身竞争力。Y纺织公司为了提升竞争力，引进了国内外先进的lyocell纤维生产项目，自项目投产以来，企业生产规模不断扩大，使得企业存货规模也在不断增加，导致企业相当一部分流动资金被存货占用，资金得不到最有效的利用，资金运营能力差，存货周转能力有待提高。 论文以Y纺织公司为例，通过对Y公司的财务报表分析发现，截至2017年12月，公司86%的资产来自负债，而2015—2017年期间，存货在公司流动资产中所占比重均大于50%，占用了企业大量的资金，企业的流动比率及速动比率均处于较低状态，且企业的存货周转率大大低于行业其他公司水平。通过研究发现，Y公司在原材料采购、存货存储、生产销售及存货内部控制方面都存在一定的问题并相应进行了原因分析，进而提出了相应的存货管理对策，多方面改善企业的存货管理现状。 本文以国内外学者对存货管理所做的研究为理论基础，按照提出问题—分析问题—解决问题的思路，通过对Y公司近三年的财务报表数据进行分析，发现Y纺织公司在存货管理中存在的问题，并深入分析了导致问题出现的原因，提出了从优化采购过程存货控制、完善存货管理制度、规范生产销售环节存货控制、提高存货管理内部控制水平等对策以改善企业的存货管理现状，达到提升企业存货管理水平的目的。同时，本文对Y公司提出的改善企业存货管理现状的优化方案对于其他企业的存货管理也有一定的借鉴意义。
英文摘要：	The textile industry is one of China's traditional economic pillar industries and an important industry in China's manufacturing industry. For a long time, China's textile industry has a comparative advantage in the world market, but in recent years, this comparative advantage is weakening year by year. The Chinese textile industry has entered a new normal of slowing growth. As the competition among textile enterprises becomes more and more fierce, in order to be invincible in the textile industry, enterprises urgently need to increase their own competitiveness. In order to enhance competitiveness, Y Textile Company has introduced advanced lyocell fiber production projects at home and abroad. Since it was put into production, the scale of production of enterprises has been continuously expanded, which has led to an increase in the inventory scale of enterprises. As a result, a considerable part of the working capital is occupied by inventory, the funds are not used most effectively, the capital operation ability is poor, and the inventory turnover capacity needs to be improved. Taking Y Textile Company as an example, through the analysis of Y company's financial statements, it is found that as of December 2017, 86% of the company's assets are from liabilities, while in 2015-2017, the proportion of inventory in the company's current assets is greater than 50%, occupying a large amount of funds of the enterprise, the company's current ratio and quick ratio are in a low state, and the company's inventory turnover rate is much lower than other companies in the industry. Through research, Y company has certain problems in raw material procurement, inventory storage, production and sales and internal control of inventory, and analyzes the reasons accordingly. Then it puts forward corresponding inventory management countermeasures and improves the inventory management status of enterprises in many aspects. Based on the research done by domestic and foreign scholars on inventory management, this paper analyzes the financial statement data of Y Company in the past three years according to the idea of asking questions-analysing problems-solving problems, and finds that Y Textile Company is in inventory management. The existing problems, and in-depth analysis of the causes of the problems, proposed from the optimization of the procurement process inventory control, improve the inventory management system, standardize the production and sales links inventory control, improve the internal control level of inventory management and other countermeasures to improve the status of inventory management To achieve the purpose of improving the level of enterprise inventory management. At the same time, the optimization plan proposed by Y Company to improve the current inventory management of enterprises has certain reference significance for the inventory management of other enterprises.
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