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论文编号：	9489
作者编号：	2120152632
上传时间：	2017/12/6 16:16:24
中文题目：	AG设备制造公司存货管理研究
英文题目：	The Study of Inventory Management in AG Equipment Manufacturing Company
指导老师：	李姝
中文关键字：	存货；制造；库存；存货管理；流程
英文关键字：	Inventory, Manufacturing, Stock, Inventory management, Process
中文摘要：	存货是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料或物料等，包括各类原材料、在产品、半成品、产成品或库存商品以及包装物、低值易耗品、委托加工物资等。存货贯穿于企业生产的各个环节，适量的存货可以确保生产经营的顺利进行，过多的存货则会为企业的资金周转带来困难。 存货管理是一家企业实施内部控制、实现经营目标的重要环节，是贯彻企业经营方针，有效维护流动资产的安全与完整，进而保证财务收支合法、会计信息真实的一种内部协调、制约和监督的控制体系。所以说，企业存货管理对于降低企业成本和提高经营效益有着至关重要的作用。 AG设备制造公司属于传统的重资产、高库存、高成本的机械制造企业，总资产规模约为20亿元，其存货占比24%，仅次于占比最高的固定资产。考虑到存货管理在此类机械制造企业中的重要性、复杂性和高难度，笔者选取AG设备制造公司作为研究对象，遵循发现问题、分析问题和解决问题的基本原则，对其存货管理进行研究。 论文首先从存货的理论入手，对国内外学者关于存货管理的研究成果进行综合论述，并对相关理论和方法作出阐述，完成知识的储备。再对AG设备制造公司进行实地调研，掌握和分析其存货管理现状。然后根据现状阐释存在的问题，并挖掘问题产生的原因。最后有针对性地提出存货管理建议和具体的优化方案，包括完善组织结构，实现职责分离，完善流程设计，完善呆滞料管理，适时运用总部决策，最终实现全面存货管理。
英文摘要：	Inventory is the goods and materials that a business holds for the ultimate goals to have a purpose of resale (or repair). It includes raw material, work-in-process, semi-finished goods, finished goods and packing, low value consumable and subcontracting material etc.. Inventory exists in the whole manufacturing process of a company. Appropriate inventory volume is necessary to ensure success of manufacturing activities while access inventory may bring risks for capital turnover. Inventory management is an internal controlling system to coordinate, restrict and monitor. It helps a company to implement internal control, realize business purpose, carry out operating rules, secure current asses, ensure financial accuracy and compliance. As a result, inventory is a key to reduce the cost and increase operating margin. AG equipment manufacturing company is a typical and traditional manufacturing company with heavy assets, high inventory and high cost. Its inventory is the second highest asset which is approximately 24% out of total assets with 2 billion RMB. Considering the significance, complexity and difficulty, the following thesis studies inventory management of AG Equipment Manufacturing Company according to the basic principle of finding out problem-analyzing problem-resolving problem. Starting from the relevant theories, the thesis provides the overview of domestic and international scholars’ achievements and elaborates the correlative concept and methods in order to complete the knowledge reserve. Then the thesis dig out root causes after illustrating the existing issues. At last the thesis provides targeted suggestions and optimization schemes from several aspects which including optimizing organization structure, implementing segregation of duties, optimizing process design, optimizing obsolete material management, using headquarter policy with flexibility etc.. Eventually it helps the company to bring the comprehensive inventory management into force.
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