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论文编号：	13714
作者编号：	2320200712
上传时间：	2022/12/6 22:39:54
中文题目：	FB电子产品零售公司存货管理优化研究
英文题目：	Research on Inventory Management Optimization of FB Electronic Products Retail Company
指导老师：	程新生
中文关键字：	存货；存货管理；ABC分类管理；电子产品
英文关键字：	Inventory; inventory management; ABC classification management; electronic products
中文摘要：	随着全球经济的飞速发展，企业之间的竞争越演越烈，近年来企业之间竞争的着重点逐渐由扩大市场占有率转变为内部管理，而存货管理作为企业内部管理的重要组成部分，越来越引起企业的重视。对于电子类产品零售行业而言，随着新零售模式的崛起，企业面临的考验愈加严峻，存货作为电子产品零售企业一项重要的流动资产，其管理的好坏直接影响了企业的资金占用水平和资产周转的效率，进而影响到企业的盈利水平。 FB电子产品零售公司是一家主营电子产品零售的企业，其存货具有不同于一般零售企业的特性，例如更新换代的速度比较快、进货量小但频次高、采购具有局限性以及供应商提供价保等。近年来随着市场环境的恶化，FB电子产品零售公司的销售业绩逐渐下滑，但存货余额却在增加，存货占用了大量的流动资金，导致企业财务费用居高不下，并且近三年来存货周转率逐年下降，可见FB电子产品零售公司的存货管理亟需改善。本文在此背景下，通过对FB电子产品零售公司的存货管理进行调查获得第一手资料，对其存货管理现状进行阐述，并分析了在存货管理的各环节出现的问题，诸如分货及入库环节入库成本有误、缺乏信息反馈和产品分货没有数据支撑；存储环节库龄长、未计提减值准备以及融合产品严重积压；出库环节出库数量账实不符、报损产品出库不及时；盘点环节盘点制度执行不到位、岗位职责不明晰。针对FB电子产品零售公司诸多的存货管理问题，结合存货管理相关的理论基础和企业实际情况，在深入剖析这些问题产生原因的基础上，提出了FB电子产品零售公司的优化方案，例如分货及入库环节优化存货的内控流程、大数据分析和建立信息化的存货管理系统相结合；存储环节健全库龄管理机制、加强财务监管、建立存货ABC分类管理制度；出库环节完善存货的领用和出库制度、加强内部监督、设立多维度的考核指标；存货盘点环节加强对存货盘点的重视、明确盘点过程中的岗位职责。 通过文本的研究和分析一方面可以帮助FB电子产品零售公司优化存货的管理，降低存货管理成本，加速存货周转，进而提高企业的盈利能力，另一方面本文中的解决方案对同行业内的其他具有类似问题的企业可以起到借鉴作用。
英文摘要：	With the rapid development of the global economy, the competition among enterprises is becoming more and more fierce. In recent years, the emphasis of competition among enterprises has gradually changed from expanding market share to internal management, as an important part of enterprise internal management, inventory management attracts more and more attention of enterprises. For the electronic products retail industry, with the rise of the new retail model, enterprises are facing a more severe test. Inventory as an important current assets of electronic products retail enterprises, the quality of its management directly affects the level of capital occupation and the efficiency of asset turnover, and then affects the profitability of the enterprise. FB Electronic Products Retail Company is an enterprise mainly engaged in electronic products retailing. Its inventory has some characteristics different from ordinary retail enterprises, such as fast replacement speed, small purchase quantity but high frequency, limited procurement and price insurance provided by suppliers. In recent years, with the deterioration of the market environment, the sales performance of FB Electronic Products Retail Company is gradually declining, but the inventory balance is increasing. The inventory occupies a large amount of working capital, leading to high financial expenses of the enterprise. In addition, the inventory turnover rate has declined year by year in the past three years, which shows that the inventory management of FB Electronic Products Retail Company is in urgent need of improvement. In this context, this paper obtains first-hand information by investigating the inventory management of FB Electronic Products Retail Company, expounds the current status of its inventory management, and analyzes the problems in each link of inventory management, such as wrong inventory cost, lack of information feedback and no data support for product distribution in the goods distribution and storage entry link; long storage period, no provision for impairment and serious backlog of fusion products in the storage link; discrepancy in the quantity of delivery, and the delay in the delivery of damaged products in the out-of-warehouse link; lack of implementation of the inventory system and unclear job responsibilities in the stocktaking link. Aiming at many inventory management problems of FB Electronic Products Retail Company, combined with the theoretical basis related to inventory management and the actual situation of the enterprise, and on the basis of in-depth analysis of the causes of these problems, the optimization plan of FB Electronic Products Retail Company is put forward. For example, FB Electronic Products Retail Company should optimize the internal control process of inventory and combine big data analysis with the establishment of information-based inventory management system in the goods distribution and storage entry link; improve the warehouse age management mechanism, strengthen financial supervision and establish inventory ABC classification management system in the storage link; improve the inventory requisition and discharge system, strengthen internal supervision, and set up multi-dimensional assessment indicators in the out-of-warehouse link; pay more attention to the stocktaking and make clear the job responsibilities in the stocktaking link. On the one hand, the research and analysis of the text can help FB Electronic Products Retail Company to optimize inventory management, reduce inventory management costs, accelerate inventory turnover, and then improve the profitability of enterprises, on the other hand, the solution in this paper can be used for reference to other enterprises with similar problems in the same industry.
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