衢州中小企业存货管理现状分析毕业论文.docVIP

毕业论文 （2010届） 衢州中小企业存货管理现状分析 摘 要 存货是满足企业正常生产和销售需要而持有的流动性资产，是能够给企业带来经济利益流入的重要经济资源。据资料分析，企业的存货资金平均占用为流动资产的40%—50%，如果企业能够减少库存资金占用量，减少库存的10%，将会给企业带来很大的效益。目前，衢州市的中小企业存货资金占流动资金的40%左右，甚至有的企业如工业该比率达到60%左右，服装纺织业也有40%以上，这表明存货资金占用较高，流动资金短缺现象较为严重，增加了企业资金使用成本和存货风险成本。 本文运用调查、问询、观察等方法，对衢州地区中小企业存货资料进行收集，通过参考资料的阅读，运用所学知识，对衢州地区中小企业存货管理的现状进行分析，发现存货管理存在的问题，研究如何在市场竞争激烈的环境下，寻找与自身发展情况切实可行的方案，以达到加强存货的管理，降低存货成本和资金占用量，减少存货风险，提高存货周转率，促进企业进一步发展的目标。 关键词：Abstract Inventory is the current assents held by to meet the business needs of normal production and sale, an important economic resource which can bring economic benefits to the enterprise. According to data analysis, corporate capital stock average occupancy for the current assets of 40% - 50%, if an enterprise can reduce the amount of funds used inventory, 10% reduction of inventory, will bring great benefits to the enterprise. In the current, Quzhou City stock funds accounted for SMEs 40% of liquidity, even Some companies such as construction companies is about 60%, garment and textile industry has more than 50%, this shows that a higher stock funds used, more serious liquidity shortage, increase the cost of enterprise funds used and inventory risk costs. This article use the actual investigation, inquiry, observation and other methods, collects the Quzhou inventory information for SMEs, , through the read of reference materials, use of the knowledge, analyze the status of inventory management in Quzhou SMEs, find the problems,study how to find a solution as reasonably practicable combined with the actual situation of their own development in the market environment that competition is so fierce, in order to enhance inventory management, reduce inventory costs and the amount of funds used, reduce the inventory risk, increasing inventory turns, promote the further development of enterprises. Keywords: SMEs;Inventory Status ;Inventory Model 目　　录1 存货管理概述 1 1.1 存货的概念 1 1.2 存货的重要性 1 1.3 存货管理 2 1.3.1 传统的库存管理模式 2 1.3.2 MRP模式 3 1.3.3 JIT模式 4