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论文编号：	4208
作者编号：	2220100483
上传时间：	2012/6/5 17:03:51
中文题目：	装备制造业存货管理研究
英文题目：	Study on Stock Management of Equipment and Manufacturing Industry
指导老师：	黄菊珊
中文关键字：	存货管理;装备制造业;案例研究
英文关键字：	stock management;equipment and manufacturing industry; case study
中文摘要：	存货是满足企业正常生产需要而持有的流动资产,是能够给企业带来经济利益的重要资源。从工业化开始,无论是国内或国外,人们一直在存货管理的理论和实践进行探索和研究,提出了诸多存货管理方法,并在实践中取得了良好的效果。但是在存货理念与科学方法上还是存在着可以进步的巨大空间，使其摆脱号传统思想的禁锢与束缚。因为这种禁锢与束缚造成了大部分企业存货储备居高不下,大部分存货甚至呈上升趋势。目前,我国的大部分企业存货价值在生产制造业占整个资产的20%-30%左右,有的企业(如大型制造行业)该比率达50%-60%以上,这表明企业存货价值在整个资金流管理中非比寻常;同时也表明存货资金沉淀状况很普遍,增加了企业资金使用成本和存货风险成本。由于世界经济危机，大多数企业原材料价格居高不下，尤其是装备制造业，其成品生产周期长，体积庞大，价值高，工艺流程复杂，定制性强，造成存货订购成本和储存成本普遍偏高，造成效益低下, 现金流不足，影响企业存货周转率及资金使用率，另外存货长期的积压、闲置、待报废存货较多，管理流程不健全等现状，造成了巨大的损失和浪费，制约了装备制造业的健康发展。建立科学、合理的存货管理体系对降低存货采购成本、减少存货资金耗用、加速资金周转就显得尤为重要，对企业的盈利能力和长足发展赋有不可忽视的意义。 本文以装备制造业存货管理研究为题，以AL天津公司为例，通过对装备制造业存货管理进行分析和研究,旨在研讨装备制造业存货管理模式，加强装备制造业存货控制,保证存货安全和持续的良性循环,提高周转率,降低资金使用成本和存货贬值损失风险,提高存货资金的使用效率和效益,实现资金在该环节增值, 对该行业的存货管理模式的现状，设计，优化等全方位进行探讨与研究，构建科学有效的装备制造业存货管理模式，使其在激烈的市场环境中获得竞争优势。 全文大体分为三个研讨阶段：第一阶段为存货控制理论研究阶段。阐述存货管理的理论，其产生与发展，管理模式及方法。并分别介绍ABC分类法，JIT精益生产方式及按单生产方式等。 第二阶段为装备制造业理论研究阶段。介绍装备制造业行业的特点，分类及发展方向，并对该行业中存货的特性，现状与趋势进行分析，最后针对现状和提出的问题，为装备制造业构建合理的存货管理模式与解决方案。 第三阶段为装备制造业存货控制案例篇，对大型装备制造型企业存货管理模式进行案例探讨，涉及到AL天津公司JIT采购模式和按单生产模式的建立，ABC分类法的应用，AL天津公司存货的编码方案和关键存货的风险控制分析，最后对AL天津公司的存货模式进行评价，提出合理化的建议加以完善、优化，力争形成一套实操和应用性较强的装备制造型企业存货管理解决方案。
英文摘要：	Stock is the current asset to meet normal production and distribution demand of enterprise; it is the important economic resources that can bring economic benefit to enterprise. Since the industrialization, people are always exploring and studying theory and practice of stock management whether in China or abroad, they have successively proposed many models and methods of stock management, it has achieved better effect in the actual application. In China, due to influence of many reasons, there exist many problems in stock management, for example, the time for China entering from planned economy to market economy is short, the ideas and methods of traditional stock management are still restricting people’s thinking and behavior, it also restricts its application and development of advanced theory, which results in that its overall level in Chinese enterprises is low, the outstanding problem is that stock amount is increasing even presents the increasing trend. At present, stock fund of Chinese enterprises accounts for over 20% to 30% in the production and manufacturing industry, even some enterprises (such as manufacturing industry of large-sale), this percentage reaches over 50%, this indicates that fund management of it plays an important role in the overall fund flow management, at the same time it also indicates that deposition phenomenon of stock fund is serious and universal, which increases the cost and risk for enterprise. Due to the influence of financial crisis in the current time, the price of raw material in enterprises is still increasing, especially for equipment and manufacturing industry, the cycle of end product is long, it takes up too much space, higher cost, complicated process, as well as strong custom-made, all of this results in higher cost in order and stock, as well as low profit, deficiency in cash flow, seriously affects circulation speed and fund utilization of stock in enterprises. Coupling that factors such as long term accumulated, idle and wasted assets, imperfect internal control and management system etc, which results in large loss and waste, restricts the health development of equipment and manufacturing industry. Therefore, carrying out study on stock and discusses how to adopt scientific and reasonable methods for stock management to reduce purchasing cost, decrease the fund occupation and accelerate fund circulation, it has significance for enterprise to the long-term development for enterprise profitability. This thesis uses methods combing standard discussion and case analysis; it has carried out deep study on stock management of equipment and manufacturing industry in China. It illustrates the relative theory and method of stock management and used as the theoretical guidance for study. It introduces the definition and characteristic of equipment and manufacturing industry, analyzes its current state and problem, thinking that it is in the times from traditional to modern, it is also in the period of high-speed development, requiring stock management of high standard adapts to it, but the current state is not so optimistic and has many problems, shortages, it analyzes the main problems one by one, it carries out discussion on stock management system to construct equipment and manufacturing industry, proposes the content of system should include ERP system, scientific coding, ABC classification method, JIT and production by order, internal supervision etc. Let us take AL Company as an example, it carries out case analysis and introduces the system of company in details, proposes optimization suggestion. This study has actual meanings to enhance its level in China; it also has certain referential meanings for it of other industries.
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