毕业设计论文-论零存货模式在财务管理中的应用.doc

中文摘要 “零存货”是现代企业管理中最突出的问题之一。长期以来，库存作为缓冲作用保证生产连续性和稳定性，预防销售不确定性的随机需求变动而大量存在。企业库存以其成本为代价，降低生产运营成本，成为供需缓冲器而广泛存在，然而库存在企业总成本支出中却占有非常大的份额，需要大量存储管理费，而产品由于库存造成的自然损耗和技术损耗，特别是那些生命周期短的产品会因库存造成产品老化的情况更是管理的难点。而“零存货”的诞生，是许多企业梦寐以求的管理状态，因此，本文”的概念和国内外见解中简略介绍“零存货”的发展状况。然后，逐一说明实现零存货的益处（减少资金占用量，管理费用，储存成本，防止企业跌价损失），举例说明“零存货”的必要性。同时，“零存货”也遇到无数的问题，各种的风险而要采取必要的应对措施及解决办法。　　? Abstract Zero inventory is the modern enterprise management is one of the most outstanding problems. Long-term since, inventory as cushioning ensures production continuity and consistency, prevent sales uncertainty stochastic demand changes of existence. Corporate inventories with its cost, reduce the production operation cost, become supply and demand buffer exist widely in the enterprise, however inventory cost of total but owns a large share, needs a large number of storage management fee, while product because stocks caused by natural wastage and technical loss, especially those short cycle for inventory product will cause the aging products even more difficult point of the management. While zero inventory, was born many enterprises dream management state, so, this paper first from zero inventory concepts and ideas is briefly introduced at home and abroad in the zero inventory developments. Then, one that zero inventory benefits (reducing capital ZhanYongLiang, the management fee, storage cost, prevent enterprise depreciates loss), illustrates the necessity of zero inventory. Similarly, zero inventory also met countless problems, all kinds of risk and take necessary measures and the solutions. Key Words：zero inventory ，inventories ， funds utilization ，Opportunity cost 引 言 随着科技的日益发展，各个行业追求利润最大化，对管理费用，各种成本的消耗都有了严格的控制，实现开源节流为最终的目标。而“零存货”的管理理念，却给企业带来的无比的希望，企业希望能减少人员的分配，原材料能在最短的距离和最短的时间内使用和加工，从而不产生在产品。 1．“零存货”的概述 1.1 “零存货”的真正含义 “零存货”是一种特殊的库存概念，它并不是没有储备和没有存货。所谓的零存货是指物料（包括原材料，在产品和产成品等）在采购，生产，销售，配送等一个或几个销售环节中，不以仓库储蓄的形式存在，而是出于周转的状态。零存货并不是所谓仓库