企业实行存放ABC分类管理调查分析.docVIP

毕 业 论 文 题 目：企业实行存放ABC分类管理的调查分析 作 者： 学 号： 专 业： 指导老师： 2013年05月 日 企业实行存放ABC分类管理的调查分析 内容摘要 ABC管理法是一种应用范围广泛而且很有越果的方法但是关于其中的分类比例和分类数目，理论上和实践中是多种多样的，缺乏一个具有坚实经济理论支持的用指导实践的理论标准。ABC分类管理应遵循基泰原则，为其提供帕累托最优理论的坚强支持，确定出关于ABC分类管理的最优分类数目、最优比例和最优管理重点的理论标准。本文通过分析ABC分类管理模式的缺点，引入材料管理的时间因素，根据材料时间需求特征对ABC分类管理模式进行修正，并提出以生命周期和核算周期为前提、以使用成本为依据对材料进行分类管理，以弥补传统ABC分类管理的不足。 本文主要就某贸易公司实行ABC分类管理法对库存的管理进行了全面的调查与分析。 关键词：ABC分类管理法、成本控制、存货、库存管理 Abstract The ABC management method is a widely used and very more fruit methods but on the classification and the proportion of the number of classes, theory and practice are diverse, the lack of a solid economic theory with practice to guide the theory support for the standard. ABC classification management should follow the principle of base Thai, provide strong support for Pareto optimal theory, identified on ABC classification management optimal classification number, optimal ratio and optimal management of the focus of the theoretical standard. This paper analyzes the ABC classification management shortcomings, introduced into the material management of the time factor, according to the material time demand characteristics on ABC classified management mode undertakes correction, and proposed to the life cycle and the accounting cycle is the premise to use cost, based on the material of the classification management, in order to make up for the traditional ABC classification management is insufficient. This paper is a trading company to implement ABC classified management on inventory management conducted a comprehensive survey and analysis. Key words: ABC classified management, cost control, inventory, inventory management 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc308017252 前言 PAGEREF _Toc308017252 \h 1 HYPERLINK \l _Toc308017253 1 调查方案 PAGEREF _Toc308017253 \h 1 HYPERLINK \l _Toc308017254 2 调查结