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论文编号：	13762
作者编号：	2120202970
上传时间：	2023/3/8 19:48:34
中文题目：	L食品加工公司存货管理优化研究
英文题目：	Research on Inventory Management Optimization of L Food Processing Company
指导老师：	李姝
中文关键字：	存货；存货管理；食品加工公司
英文关键字：	Inventory; Inventory management; Food processing company
中文摘要：	民以食为天，食品与我们的日常生活有着密不可分的关系，食品加工行业作为我国的传统行业，是国民经济的根本。一直以来由于食品加工公司的存货质量要求高、保管条件严格、占产品成本比重较大等特点，存货管理成为公司在生产经营中的重大课题。随着食品安全问题的频繁发生，国家给予高度关注同时也明确了更高的监管要求，导致公司管理成本上升。在市场竞争愈发激烈的情况下，提高食品加工公司存货管理水平有利于保障食品安全，同时降低生产成本，提高公司的经济效益，实现公司经营目标，稳固行业地位，进一步推进我国食品加工行业的整体发展。 本文以L食品加工公司为研究对象，通过对其存货和存货管理现状分析发现，公司存货金额较大，占总资产和流动资产的比重较高且周转速度较慢，现有的存货管理模式不再适应公司的进一步发展与壮大。本文在概述国内外学者对存货管理所做的研究后，先后介绍了L公司的基本概况、存货情况和存货管理现状，在此基础上分析提出L公司目前在存货管理方面存在的问题，主要是采购计划制定不合理、存货入库管理松懈、存货期末核算不准确、存货管理信息化水平低等。针对存在的问题，本文提出了完善采购计划、强化存货入库管理、规范存货期末核算工作、提高存货管理信息化水平等优化建议，以期在提升L公司存货管理水平的同时也为行业内其他公司的存货管理提供一定的参考。
英文摘要：	Food is the most important thing for the people. Food is closely related to our daily life. As a traditional industry in China, food processing industry is the foundation of the national economy. Due to the characteristics of food processing companies, such as high inventory quality requirements, strict storage conditions, and a large proportion of product costs, inventory management has become a major issue in the production and operation of the company. With the frequent occurrence of food safety problems, the country has given high attention and also made clear higher regulatory requirements, leading to the rise of company management costs. In the case of increasingly fierce market competition, improving the inventory management level of food processing companies is conducive to ensuring food safety, reducing production costs, improving the economic performance of the company, achieving the company's business objectives, stabilizing the position of the industry, and further promoting the overall development of China's food processing industry. This paper takes L Food Processing Company as the research object. Through the analysis of its inventory and inventory management status, it is found that the company's inventory amount is large, accounting for a high proportion of total assets and current assets, and the turnover speed is slow. The existing inventory management model is no longer suitable for the further development and growth of the company. After summarizing the research of domestic and foreign scholars on inventory management, this paper successively introduces the basic overview, inventory situation and inventory management status of L Company, and on this basis, analyzes and puts forward the existing problems in inventory management of L Company, mainly including unreasonable purchase plan formulation, lax inventory receipt management, inaccurate inventory period end accounting, and low level of inventory management informatization. In view of the existing problems, this paper puts forward optimization suggestions such as improving the purchase plan, strengthening the inventory receipt management, standardizing the inventory period end accounting, and improving the information level of inventory management, with a view to improving the inventory management level of L Company and providing some reference for the inventory management of other companies in the industry.
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