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论文编号：	15130
作者编号：	2120223795
上传时间：	2024/12/10 18:37:05
中文题目：	H药业有限公司存货管理优化研究
英文题目：	Research On Inventory Management Problems of H Pharmaceutical Limited Company
指导老师：	郝臣
中文关键字：	存货；存货管理；中药饮片加工公司
英文关键字：	Inventory; Inventory Management; Chinese Medicine Slices Processing Company
中文摘要：	随着中国传统文化的复兴，特别是对于中国古代的中医文化，当今社会对其信服度越来越高，而中医离不开中药饮片的制造。对于中药饮片企业而言，平均存货占总资产40%以上，所以存货的管理成为公司发展的重要制约因素。 本文的研究对象是以H药业有限公司，其主营业务为中药饮片加工，因此存货管理对公司运营有重大影响。H公司存货的有种类多数量大的特点，对中药材原材料及中药饮片的质量要求高、保管条件要求严。通过对H公司的存货管理研究，可以发现H公司存货占流动资产和总资产的比重高于行业平均水平，存货周转速率也低于行业平均速率，因此其现有的存货管理模式存在一定的问题，制约着公司的发展。综合存货管理理论和国内外学者研究，本文发现H 公司目前在存货管理方面主要存在以下几项问题：一是缺乏稳定的供应机制、采购计划有待优化、需求预测的准确性也有待加强，二是存货入库和退回管理不严谨、存货入库核算冗杂，三是仓储环境和存货盘点都有待优化，库存材料账实不符，四是缺乏信息化手段和考核制度。面对这些问题，本文也提出了相应的优化建议：一是在采购环节要建立中间人举荐抽检体系、结合数据与模型规划需求数据和采购方法，利用再订货点法等数学手段确定采购数量；二是完善存货入库管理和退回管理、优化计价和成本核算方法；三是在仓储环节通过ABC分类法提高仓储质量、加强存货盘点并做好存货减值工作；四是提高存货信息化水平并完善考核机制。 本文希望能够通过对以H药业有限公司的存货管理进行研究，提出能够优化存货管理水平的建议，促进H公司的发展。同时，也希望通过本文的分析研究，可以由点及面的促进中药饮片加工行业的存货管理发展，提高行业效益，在此基础上寻求更好的存货管理方法。
英文摘要：	With the revival of traditional Chinese culture, especially the ancient Chinese medicine culture, the level of belief in it in contemporary society is increasing, and traditional Chinese medicine cannot be separated from the manufacture of Chinese herbal medicine. For Chinese herbal medicine enterprises, the average inventory accounts for more than 40% of total assets, so inventory management has become an important constraint factor for the company's development. The research object of this paper is H Pharmaceutical Company., whose main business is the processing of traditional Chinese medicine decoction pieces, so inventory management has a significant impact on the company's operation. The inventory of H Company is characterized by a large variety and quantity, and it has high requirements on the quality of raw materials and Yinpian of traditional Chinese medicine, and strict storage conditions. Through the research on the inventory management of H Company, it can be found that the proportion of inventory in current assets and total assets of H Company is higher than the average level of the industry, and the inventory turnover rate is also lower than the average rate of the industry, so there are certain problems in its existing inventory management mode, which restricts the development of the company. Based on the inventory management theory and the research of domestic and foreign scholars, this paper finds that H company mainly has the following problems in inventory management: First, there is a lack of stable supply mechanism, procurement plan to be optimized, the accuracy of demand forecast to be strengthened, second, inventory entry and return management is not rigorous, inventory entry accounting is complicated, third, the storage environment and inventory need to be optimized, inventory material accounts are inconsistent, fourth, there is a lack of information means and assessment system. In the face of these problems, this paper also puts forward the corresponding optimization suggestions: first, in the procurement process, it is necessary to establish a sampling inspection system recommended by the middleman, combine data and model planning demand data and procurement methods, and use the reorder point method and other mathematical means to determine the purchase quantity; Second, improve inventory warehousing management and return management, optimize valuation and cost accounting methods; Third, in the warehousing process, ABC classification method is used to improve the warehousing quality, strengthen inventory and do a good job in inventory impairment; Fourth, improve the level of inventory information and improve the assessment mechanism. This paper hopes to study the inventory management of H Pharmaceutical Company and put forward some suggestions to optimize the inventory management level, so as to promote the development of H Company. Meanwhile, it is also anticipated that through the analysis and research presented in this paper, the inventory management of the Chinese herbal medicine slice processing industry can be promoted from specific cases to the overall situation, enhancing the industry's efficiency. On this basis, better inventory management approaches are sought.
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