摘要

零库存管理是对企业从采购到配送等方面进行合理的规划与安排，使物料处于不断周转状态的一种管理模式。同时，存货作为企业生产经营的重要组成部分，作为联系产品和销售的重要纽带，贯穿于企业生产经营的各个环节，关系着存货控制管理效率的高低，决定着企业财务状况和经营成果。

文章主要采用理论分析和实例分析相结合的方法，对海尔集团的零存货管理模式进行了简要的分析，说明零存货管理存在的优越性以及海尔集团在运用过程中取得的成功；再结合海尔集团最近三年的财务数据，将财务指标与存货管理指标进行对比，找出部分与存货周转相关的财务因素，分析其存在的部分问题并提出解决措施：如加强存货内部控制制度，加强资金管理，加快存货周转，完善存货供应链管理体系，做到信息共享等，向真正的零库存迈进，再结合互联网优势，使企业取得更大的收益。

关键词：零存货管理模式；海尔集团；存货管理；存货周转率。

ABSTRACT

Zero inventory management is a reasonable plan and arrangement for the purchase, production, distribution and other aspects of the enterprise, so that the material is in a state of continuous turnover of a management model. At the same time, inventory as the enterprise production and management is an important part of, related products and sales as an important link throughout in each link of enterprise production and management, related to inventory control the level of management efficiency, determines the enterprise’s financial position and operating results.

This article mainly adopts the method of combining theoretical analysis and case analysis, makes a brief analysis on Haier group zero inventory management model, illustrate the superiority of zero inventory management, Haier group has in the process of success; combined with the recent three years of financial data of Haier group, the financial index and stock index management by contrast, find out the financial factors and related inventory turnover, analysis of its existing problems and puts forward the solving measures such as: strengthen the inventory internal control system, strengthen the management of funds, accelerate inventory turnover, improve the supply chain inventory management system, to achieve the information sharing, toward zero inventory, and then combine the advantages of the Internet. Enterprises to obtain greater benefits.

Keywords：Zero inventory management model; Haier group; inventory management Inventory turnover