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论文编号：	8206
作者编号：	2220140361
上传时间：	2016/6/3 0:18:11
中文题目：	ZN公司存货成本管理问题研究
英文题目：	Research on inventory cost management of ZN company
指导老师：	边泓
中文关键字：	化肥流通；仓储成本；存货成本管理
英文关键字：	Fertilizer Circulation; Storage Cost; Inventory Cost Management
中文摘要：	如今的市场竞争尤为激烈，企业为得到更好的发展，创造更大的效益，必须要能积极应对市场的快速变化，做出及时反馈。熟练利用库存成本管理，削弱库存成本，这就要企业需要增强的核心竞争力。从企业经营角度来看，经营管理的最终目标是实现利益最大化，而存货作为企业的一项重要流动资产，能够给企业带来重要的经济资源利益流入，表现在其价值高与流动性强。存货成本管理水平的高低既可以反映出企业对流动资产的使用效益高低，同时也可以反映出整体的企业经营水平和盈利能力的高低。 本文针对ZN公司这一化肥流通企业的存货成本管理现状进行了详细的解读与分析，首先介绍了本文研究的背景、意义及国内外目前的研究成果，其次基于存货成本管理理念和存货成本构成的主要理论框架下，并对ZN公司的行业状况公司和内部存货成本管理流程进行了概况分析，接着利用财务数据找出企业目前的采购成本与仓储成本过高、采购成本与仓储成本没有达到最优管理的现象，说明公司存货成本控制漏洞大、存货成本管理得不到重视、存货成本管理不够完善的问题。进而提出三条改进措施，首先是通过实施采购联盟来降低采购成本，使公司更具有市场占有力；其次通过加强公司内部存货预测管理来减少盲目采购的现象，使存货量降低，仓储成本也能随之减少；最后提出经济订货量模型的科学管理方法使采购成本与仓储成本达到最优管理，来解决目前ZN公司的存货成本难题，在尽力实现效益最大化的同时，使得存货成本最低、危害最小，同时达到存货成本制度的完善管理，增强公司对存货成本管理的重视。最后也希望通过本文的研究，加强企业对存货成本管理的重视力度，应将把库存成本管理和销售紧密结合，将其作为企业管理的核心内容之一，企业才能在坚实的基础上健康发展下去。
英文摘要：	Under the present market economy competition is particularly fierce, in order to better enterprise development must be capable of rapid response to market changes, make timely feedback, and the inventory cost management, reduced inventory cost, for enterprises to enhance core competitiveness. From the business point of view, the ultimate aim of management is to maximize the value of inventories as enterprises important liquid assets to bring to the enterprise important economic resources in the interests of inflows, reflected in the high value and liquidity. Therefore, the level of inventory cost management capacity can not only reflect the use efficiency of enterprise liquid assets, but also can reflect the overall enterprise management level and profitability from the side. The interpretation and analysis of the detailed inventory cost management according to the present situation of ZN company this fertilizer circulation enterprises, firstly introduces the background, significance and the domestic and foreign research results of the present study, based on the main theoretical framework of inventory cost management and inventory cost structure, and the industry of ZN company and the status of the company internal inventory cost management process of the profile analysis, then by using the financial data to find out the enterprise purchase cost and storage cost is too high, the purchase cost and storage cost are not optimal management phenomenon, indicating that the company inventory cost control, inventory cost management loopholes, lack of attention to the cost of inventory management problems. And then put forward three measures, the first is through the implementation of Procurement Alliance to reduce procurement costs, the company also has the market share; secondly through strengthening internal inventory forecast management to reduce the phenomenon of blind purchase, the stock is lower, warehousing costs can also reduced. Finally, the paper puts forward economic order quantity model and scientific management methods to achieve the optimal management of purchase cost and storage cost, to solve the Zn company inventory cost problem, trying to achieve maximum benefit at the same time, making inventory cost lowest, harm is the smallest, and achieve the sound management system of inventory cost, enhance the company's emphasis on the cost of inventory management. Finally, I hope through this study, strengthen enterprise to the cost of inventory management efforts, should the inventory cost management and sales closely, the as one of the core content of enterprise management, enterprises can in the solid foundation healthy development down.
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