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论文编号：	15959
作者编号：	2320234140
上传时间：	2026/3/12 22:06:21
中文题目：	M石油化工企业的存货管理优化研究
英文题目：	Research on the Optimization of Inventory Management in M Petrochemical Enterprise
指导老师：	李姝教授
中文关键字：	存货管理；石油化工；ABC分类法；业财融合
英文关键字：	Inventory management; Petrochemical; ABC Classification; Business-Finance Integration
中文摘要：	在全球能源市场剧烈波动的背景下，石油炼化企业作为资金密集型、长产业链行业代表，其存货管理水平直接影响资金周转效率、风险抵御能力与可持续发展能力。本文以M石油化工企业为研究对象，结合业财融合的核心要求，运用案例分析法、文献研究法及管理会计工具，系统探究其存货管理优化路径，旨在为石化行业存货管理提供理论补充与实践参考。 研究首先梳理了M公司的存货管理现状：存货占流动资产比重大，资金占用问题显著；存货结构呈现半成品占比提升、原材料占比骤降、产成品持续扩张的特征，且存货周转率波动明显，反映出库存管控的不稳定性。在管理流程方面，M公司虽已应用ABC分类法、供应商管理库存（VMI）等工具，但仍存在分类标准单一、系统数据滞后、跨部门协同不足等问题。 基于存货管理的相关理论，本文从采购、仓储与生产、销售三个关键环节对M公司的存货管理展开细化分析，识别出其在供应商管理、库存结构、跨部门协同、内控流程以及信息系统建设等方面存在的具体问题，并深入剖析了问题成因。针对上述问题，本文提出了针对性的优化策略：构建多元化与战略化的供应商管理体系、实施精细化库存控制、推行产销存协同的渐进式优化路径、强化内控流程的精细化与执行力，以及建设智慧化销售信息系统等措施。这些策略在保障企业生产经营稳定性的同时，有助于实现存货管理的全面优化，提升整体运营效率。本文的研究不仅为M公司提供了切实可行的改进方向，也为同类石化企业的存货管理实践提供了有益参考。
英文摘要：	This study focuses on Enterprise M, using case analysis, literature research, and management accounting tools to explore inventory optimization, aiming to provide petrochemical industry references for business-finance integration. The study first outlines M’s inventory status: inventories take a large share of current assets, causing heavy capital occupation. Its inventory structure features "rising semi-finished products, plummeting raw materials, expanding finished products", with volatile turnover rates indicating unstable control. Though M applies ABC classification and VMI, it has problems like simplistic classification, delayed system data, and weak cross-departmental collaboration. Based on the relevant theories and methods of inventory management, this paper sorts out and conducts a detailed analysis of the three inventory management links of procurement, warehousing and production, and sales of Company M. It is found that Company M has some problems in supplier management, inventory structure, interdepartmental collaboration, internal control processes, and informatization. This paper conducts an in-depth analysis of the causes of the problems in each link involved in inventory management, and proposes measures such as building a diversified and strategic supplier management system, implementing refined inventory control, creating an integrated production, sales and inventory collaboration platform, strengthening the refinement and implementation of internal control processes, and building a smart sales information system, in order to optimize the inventory management of Company M under the premise of ensuring the stability of production and operation. At the same time, it is hoped that the case study in this paper can provide reference for the inventory management of similar enterprises.
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