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论文编号：	13704
作者编号：	2120202962
上传时间：	2022/12/6 15:45:55
中文题目：	汽车制造业S公司存货管理研究
英文题目：	Research on Inventory Management of S Company in Automobile Manufacturing Industry
指导老师：	李姝
中文关键字：	汽车制造业;存货管理;存货采购;存货仓储;存货处置
英文关键字：	Automobile Manufacturing;Inventory Management;Inventory Purchase;Inventory Warehousing;Disposal of Inventories
中文摘要：	摘要 存货是制造业企业不可或缺的流动资产，因此，存货管理对企业经营意义重大。高效的管理，可以加快存货的周转速度，推进现金流的循环。存货不易产生堆积，存货跌价准备的计提也会相应减少；如果对存货疏于管理或管理效率低下，使存货不能及时被销售或生产，就可能形成库存积压，存货长时间得不到利用，可能会影响其物理性质或化学性质，造成存货价值的减损，也可能因仓储时间过长，导致存货过时而被淘汰，这样会占用企业的现金流、仓储空间，从而增加企业持有存货的成本。目前，我国大多数制造业更重视销售和研发，对存货管理没有给予足够的关注，现阶段仍存在很多管理问题。随着市场的逐渐饱和、销售量出现停滞甚至下降、研发周期普遍较长，存货管理对于企业正常经营愈发重要，有效的存货管理，可以为企业带来效益的提升，进而提高企业的竞争力。如何改进、优化企业的存货管理，是大多数制造业企业需要面对的问题，企业需要建立完善的存货管理流程，更新先进的存货管理方法，提高存货的管理效率。 本文以汽车制造业S公司为研究对象，运用案例比较法、文献研究法、比较分析法，根据S公司存货的管理现状以及S公司2019-2021年的财务数据，研究了S公司在存货管理中遇到的问题，主要问题有：存货采购过量、存货仓储混乱、存货处置回收率低，并从存货采购、仓储、处置三个环节进行分析，最终针对每个环节产生的问题，提出了相应的优化建议，旨在帮助S公司优化存货管理，提高存货管理效率，同时为行业内其他企业提供参考。 关键词：汽车制造业；存货管理；存货采购；存货仓储；存货处置
英文摘要：	Abstract Inventory plays an important role in manufacturing enterprises and is an indispensable current asset of enterprises. Therefore, inventory management is of great significance to enterprise operation. Efficient management can speed up the turnover of inventory and promote the circulation of cash flow. Inventories are not easy to accumulate, and the provision for inventory depreciation reserves will decrease accordingly; If the inventory cannot be sold or produced in a timely manner due to neglect of management or low management efficiency, it may form an inventory backlog, which may affect the physical or chemical properties of the inventory for a long time, resulting in the impairment of the inventory value, or it may be obsolete due to the long storage time, which will occupy the cash flow and storage space of the enterprise, thus increasing the cost of holding the inventory. At present, most manufacturing industries in China pay more attention to sales and R&D, and do not pay enough attention to inventory management. At this stage, there are still many management problems. With the gradual saturation of the market, the stagnation or even decline of sales volume, and the generally long R&D cycle, inventory management is an important way for enterprises to reduce costs and improve profits. Effective inventory management can bring benefits to enterprises, thereby improving their competitiveness. How to improve and optimize the inventory management of enterprises is a problem that most manufacturing enterprises need to face. Enterprises need to establish a sound inventory management process, update advanced inventory management methods, and improve the efficiency of inventory management. This paper takes S Company in the automobile manufacturing industry as the research object, using the case comparison method, literature research method and comparative analysis method, according to the current inventory management situation of S Company and the financial data of S Company from 2019 to 2021, studies the problems encountered in the inventory management of S Company. The main problems are: excessive inventory procurement, inventory warehousing confusion, low inventory disposal recovery rate, and analyzes from three aspects of inventory procurement, warehousing, and disposal, Finally, corresponding optimization suggestions are put forward for the problems arising from each link, aiming to help S company optimize inventory management, improve inventory management efficiency, and provide reference for other enterprises in the industry. Key Words: Automobile Manufacturing; Inventory Management; Inventory Purchase; Inventory Warehousing；Disposal of Inventories
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