摘 要
库存管理是对企业在生产过程中所需的各种物品进行有效的管理与控制,是满足企业正常生产经营需求的方式。库存在企业生产运营中有着至关重要的地位,过高的库存会占用企业的流动资金,伴有物资损坏、过期、贬值等风险,过低的库存又无法保证生产运营的连续性。因此,有效发挥库存管理的功能显得尤为重要,它可以提高企业服务质量、降低库存成本、促进库存管理的合理化等。
本论文针对正信公司的库存管理问题进行了分析,论文分为四部分,第一部分为绪论;第二部分为相关理论研究;第三部分主要以正信公司为例,对员工进行问卷调查,分析公司员工库存管理的现状,指出库存管理存在的问题,即经营管理层对存货本质认识存在缺陷、仓库管理员的素质较低、库存管理方法落后、内部控制制度不健全等问题;第四部分针对库存管理存在的问题提出了完善建议,即加强管理层对存货的认识、提高存货管理人员的素质、应用ABC分类法来进行库存管理及加强库存内部控制的制度。
关键词:库存管理;ABC分类法;JIT
Inventory management is to the enterprise in the process of production for a variety of items for effective management and control, is the manner in which meet the demand of enterprise normal production and business operation. Inventories have a vital role in enterprise production operation, high inventory will take up the liquidity of the enterprise, accompanied by material damage, expired, depreciation risk, such as low inventory and there is no guarantee that the continuity of operations. Therefore, it is particularly important to effectively develop the function of inventory management, it can improve the quality of enterprise services, to reduce the inventory cost, promote the rationalization of inventory management, etc.
This paper in view of the company’s faith in the inventory management problems are analyzed, the thesis is divided into four parts, the first part is the introduction; The second part is the relevant theoretical research; The third part mainly is the company as an example, the employees, the questionnaire survey to analysis the company staff the present situation of the inventory management, points out the problems existing in the inventory management, namely business management deficiency in the understanding of nature of inventory, warehouse administrator’s quality is low, inventory management method backward, the problem such as internal control system is not sound; Part iv perfect Suggestions are put forward aiming at the existing problem of inventory management, namely, strengthening leadership awareness of the inventory, improve inventory management personnel’s quality, ABC classification is used for inventory management and strengthen the internal control system.
Keywords:inventory management; ABC classification; JIT
摘 要……………………………………………………………………………………………………….. i
ABSTRACT……………………………………………………………………………………………….. ii
目 录………………………………………………………………………………………………………. iii
1绪论………………………………………………………………………………………………………… 1
1.1研究背景、目的及意义………………………………………………………………….. 1
1.2国内外研究现状…………………………………………………………………………….. 1
1.2.1国外研究现状………………………………………………………………………. 1
1.2.2国内研究现状………………………………………………………………………. 2
1.3研究内容和方法…………………………………………………………………………….. 3
1.3.1研究内容……………………………………………………………………………… 3
1.3.2研究方法……………………………………………………………………………… 4
2相关理论研究………………………………………………………………………………………….. 6
2.1库存管理相关概念…………………………………………………………………………. 6
2.1.1库存的概述………………………………………………………………………….. 6
2.1.2库存管理的概述…………………………………………………………………… 6
2.1.3库存管理的目的和功能………………………………………………………… 7
2.1.4库存控制……………………………………………………………………………… 7
2.2ABC分类法……………………………………………………………………………………. 8
2.3准时生产制库存管理方法(JIT)…………………………………………………… 9
2.3.1JIT概念………………………………………………………………………………… 9
2.3.2JIT采购与传统采购主要差别………………………………………………… 9
2.3.3JIT采购实施的条件…………………………………………………………….. 10
2.4经济订货模型………………………………………………………………………………. 10
2.5安全库存的定期订购模型…………………………………………………………….. 11
3正信公司库存管理现状及问题研究………………………………………………………… 13
3.1正信公司概况………………………………………………………………………………. 13
3.2公司库存管理现状调查………………………………………………………………… 13
3.2.1问卷设计与发放…………………………………………………………………. 13
3.2.2现有的库存管理方法………………………………………………………….. 15
3.2.3公司现有的内部控制制度…………………………………………………… 15
3.2.4管理层对库存管理的态度…………………………………………………… 17
3.2.5仓储管理人员素质及具备的专业技能…………………………………. 18
3.3公司库存管理存在的问题…………………………………………………………….. 18
3.3.1库存管理方法落后……………………………………………………………… 18
3.3.2内部管理制度不健全………………………………………………………….. 19
3.3.3经营管理层对存货本质认识存在缺陷…………………………………. 20
3.3.4员工素质相对较低……………………………………………………………… 20
4完善库存管理的建议……………………………………………………………………………… 22
4.1应用ABC分类法…………………………………………………………………………. 22
4.1.1A类物料管理方案………………………………………………………………. 24
4.1.2B类物料管理……………………………………………………………………… 25
4.1.3C类物料管理……………………………………………………………………… 27
4.2加强内部控制制度……………………………………………………………………….. 29
4.3加强管理层对存货的认识…………………………………………………………….. 30
4.4提高存货管理人员的素质…………………………………………………………….. 30
结 论……………………………………………………………………………………………………… 31
参考文献…………………………………………………………………………………………………. 32
致 谢…………………………………………………………………………………………………….. 34
附 录…………………………………………………………………………………………………….. 35