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论文编号：	5822
作者编号：	2220110269
上传时间：	2013/12/5 8:54:27
中文题目：	S企业存货管理案例研究
英文题目：	Research on the inventory management of S company case
指导老师：	郝臣
中文关键字：	存货管理；采购；销售；内控；网络
英文关键字：	Inventory management; purchases;sales;internal control; network
中文摘要：	存货作为一项重要流动资产，约占整个资产总量的20%～30%，是企业减少资金占用、资源优化配置及保持核心竞争力的关键因素，特别是在当今市场竞争日益激烈而全球经济仍难以复苏的背景下，以存货管理水平提高确保企业仍实现内部收益上升、融资困难解决及自身可持续发展已成为更多中小企业的共识。本文S公司为例，结合理论分别说明存货采购、销售与内控现状。VMI成功实现企业、供应商和第三方物流公司采购信息网络共享，通过网上询价提高报价效率；以分析存货销售增长变化制定产品优化组合、定价策略，同时预测产品所处的销售季节、购买客户类型和订单销售量；利用ABC法解决库存积压并做好存货盘点前的各项准备工作。然而，仍存在采购员知识匮乏、无供应商激励制度导致存货未达标和按时供应，产品升级滞后、未优化组合导致客户满意度及准时交货率下降、交货迟到平均天数上升、市场占有率下降与库存积压，定价未考虑产品等级、客户心理变化与竞争对手情况也使促销缺乏层次与策略性，对不同生命周期阶段产品销售渠道也缺乏有效管理，未意识到网络销售带来的巨大收益，存货盘点问题突出的同时也未考虑品种采购难易度等主要问题。为改善S公司现有管理水平，采购应从VMI逐渐向JIT过渡，保证采购存货质量须建立供应商激励制度、提高采购员综合素质；销售除要分析产品间关联性，更要充分利用PPM模型、BCG矩阵确保产品畅销、减轻库存积压，且定价须考虑所属等级、客户心理变化与竞争对手情况保证促销的层次与策略性，对不同生命周期阶段产品销售渠道实施有效管理的同时须充分发挥网络优势提高销量；内控不仅要及时根除各种盘库问题，还要考虑存货采购难易度确保存货管理成本下降、供应顺畅。总之，既对品种多、需求不确定和交货期趋于缩短的中小型电子元器件企业改善自身存货管理水平具有重要指导作用，更体现存货作为“第三利润源泉”的实际应用价值。
英文摘要：	Inventory as an important current assets, accounts for about 20% ~ 30% of the total assets, is the enterprise to reduce capital takes up, optimal allocation of resources and maintain the core competitiveness of the key factors, especially in today's increasingly intense market competition and under the background of the global economy remains difficult to recovery, to inventory management level to ensure that the business enterprise still implement internal earnings rise, financing difficult to solve, and their sustainable development has become the consensus of more small and medium-sized enterprises. In this paper, S Corporation, for example, combined with theoretical description of inventory purchases, respectively, sales and internal status quo.VMI successful enterprises,suppliers and third party logistics company procurement information network sharing, through an online inquiry to raise its offer efficiency; sales growth in order to analyze changes in the development of product inventory optimization portfolio, pricing strategy, and predict product in which the selling season, buying customers type and order sales; ABC method to solve inventory and inventory counts before doing the preparatory work. However, there are still buyers lack the knowledge, no supplier inventories as a result did not meet the incentive system and timely supply, product upgrades lag, not lead to optimal combination of customer satisfaction, on-time delivery rate of decline, the average number of days late deliveries increased market share decline and inventory, pricing does not consider the product level, customers and competitors psychological changes also make the case level and the lack of a strategic marketing, product life cycle stages of different sales channels also lack of effective management is not aware of the enormous network of sales revenue, stock inventory issues outstanding at the same time also did not consider the degree of difficulty and other major varieties of procurement issues. To improve the company S current management level, should from the VMI gradually transition to a JIT purchasing, ensure the quality of purchasing inventory shall establish and maintain supplier incentive system, enhance the buyer comprehensive qualities; Sales in addition to the analysis of correlation between products, more should make full use of PPM model, to ensure that the products sell well in BCG matrix, reducing inventory backlog, belongs to grade, the customer must be taken into consideration and pricing of psychological change and the competitors ensure promotion of hierarchy and strategic, in the different life cycle stage to manage product sales channels at the same time must give full play to the advantage of network to improve sales; Internal control is not only to the plate storage each to the eradication of various problems, but also difficulty level to ensure that the inventory management of inventory purchase cost reduction,supply smoothly. To sum up, both for many varieties, demand uncertainty and lead time to shorten the electronic components, small and medium enterprises to improve their own inventory management level has an important guiding role, but also in stock as "the third profit source"of the actual application value.
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