联系我们

论文查询结果	返回搜索

论文编号：	14507
作者编号：	2120213453
上传时间：	2024/3/11 12:03:10
中文题目：	Z养猪公司存货管理研究
英文题目：	Research on Inventory Management of Z Pig Farming Company
指导老师：	张继勋/王雷
中文关键字：	存货；存货管理；生猪养殖业
英文关键字：	Inventory; Inventory Management; Pig Breeding Industy
中文摘要：	存货的有效管理，对企业健康、可持续发展具有重要意义。一方面，可以降低存货的相关成本、减少企业存货的损失并且提高资金的使用效率；另一方面，高水平的存货管理能够帮助企业建立良好的品牌信誉等，同样能够提升企业的竞争力。 对于生猪养殖企业而言，存货是极其重要的有形资产，是影响一个企业财务状况和经营成果的关键因素。与其他行业有所区别，生猪养殖企业的存货一旦出现问题，将会带来严重的资产损失，给收入和利润带来直接的影响。因此，生猪养殖企业的存货管理问题，需要慎重、全面的态度来对待和处理。 本文以国内外学者关于存货管理的理论和方法为基础，选择了生猪养殖企业Z公司作为案例研究对象，进行了深入剖析。Z公司主要从事饲料和兽药的生产与销售、生猪的养殖与销售。因此，其存货管理的核心内容包括粮食原材料、饲料兽药产成品以及生猪的管理。然而，通过梳理存货管理涉及到的采购、入库与仓储、盘点、销售流程，我们发现 Z 公司存在采购需求预测不准确、和供应商关系不稳定、入库验收把控不严、仓储管理松散、盘点工作流于形式、盘点视频录制和归档不规范、盘点结果未及时复核与跟进、各类存货被偷卖等问题。 为解决这些问题，本文按照管理流程提出了具体的改进建议：首先，通过完善预算编制流程、丰富预算编制方法、增强预算编制人员的岗位能力来提高采购需求预测的准确性。其次，通过完善对供应商的审核与评估机制、对供应商分类管理、建立供应商战略合作机制等强化供应商关系管理。再次，严格把控存货的出入库管理，同时加强存货仓储的精细化专业化水平。最后，通过明确存货岗位职责、完善存货盘点制度、加强内部审计工作力度等，进一步优化存货盘点工作。期望通过这些建议，能够优化 Z 公司的存货管理工作，并为同类型公司的存货管理提供借鉴。
英文摘要：	The effective management of inventory is of great significance to the healthy and sustainable development of enterprises. On the one hand, it can reduce the related cost of inventory, reduce the loss of enterprise inventory and improve the efficiency of capital use; On the other hand, a high level of inventory management can help enterprises establish a good brand reputation, etc., and also enhance the competitiveness of enterprises. For pig breeding enterprises, inventory is an extremely important tangible asset, which is a key factor affecting the financial status and operating results of an enterprise. Different from other industries, once the inventory of pig breeding enterprises is problematic, it will bring serious asset losses and have a direct impact on income and profits. Therefore, the inventory management of pig breeding enterprises needs to be treated and dealt with with a careful and comprehensive attitude. Based on the theories and methods of inventory management of domestic and foreign scholars, this paper chooses Z Company, a pig breeding enterprise, as the case study object and makes an in-depth analysis. Z company is mainly engaged in the production and sales of feed and veterinary drugs, pig breeding and sales. Therefore, the core content of its inventory management includes the management of grain raw materials, feed veterinary products and live pigs. However, by sorting out the procurement, warehousing and storage, inventory and sales processes involved in inventory management, We found that Z Company had problems such as inaccurate forecast of procurement demand, unstable relationship with suppliers, lax control of warehousing acceptance, loose warehousing management, formalized inventory work, non-standard video recording and archiving of inventory, failure to timely review and follow up of inventory results, and stolen sales of various inventories. In order to solve these problems, this paper puts forward specific improvement suggestions according to the management process: First, improve the accuracy of procurement demand forecast by improving the budgeting process, enriching budgeting methods, and enhancing the post ability of budgeting staff. Secondly, strengthen the supplier relationship management by improving the supplier review and evaluation mechanism, classifying the supplier management, and establishing the supplier strategic cooperation mechanism. Third, strictly control the inventory management, while strengthening the level of refinement and specialization of inventory warehousing. Finally, the inventory counting work is further optimized by clarifying the job responsibilities of inventory, improving the inventory counting system and strengthening the internal audit work. It is expected that these suggestions can optimize the inventory management of Z company and provide reference for the inventory management of similar companies.
查看全文：	预览  下载(下载需要进行登录)