中小型家居企业存货管理问题及对策研究——以欧派家居为例.docxVIP

PAGE PAGE III 摘 要 近些年来中国经济飞速发展,但当下由于社会背景及疫情的影响,建材市场发展受到阻碍,与之息息相关的家居行业也受到了影响。而存货在家居行业总资产中占有很大比重,其存在势必会占用大量的流动资产,存货管理在企业的发展过程当中，就成为了一个重要的问题，因此，企业的竞争力和经营压力也会随之进行增长，在这种情况之下，家居行业就要向更长远的办法来进行发展。故本文选取了家居行业中具有代表性的上市公司——欧派家居集团股份有限公司（下文简称“欧派”）,进而研究整个中小型家居企业存货管理存在的问题、成因以及相应对策 在本文进行讲述的过程当中，首先阐述了研究的背景，目的以及所存在的意义，并且对于存货管理的国内外现状进行综合讲述。其次进行了公司概述及欧派存货管理现状分析,通过计算企业的存货周转率,分析企业存货结构以及同行业存货所占资产的比例,与同行业其他企业进行比较,来找寻欧派存货管理上目前所存在的问题；然后进一步探讨存货管理存在的问题成因；最后,针对欧派存货管理研究出的问题提出对应措施,为其提供一定的参考价值。 关键词：家居行业；存货管理；欧派；存货周转率；存货结构 Abstract In recent years, Chinas economy has developed rapidly, but at present, due to the social background and the impact of the epidemic, the development of the building materials market has been hindered, and the closely related home furnishing industry has also been affected. Inventory accounts for a large proportion of the total assets of the home furnishing industry, its existence is bound to occupy a large number of current assets, inventory management has become a major problem in the development of enterprises, and the competitive pressure and operating pressure of enterprises are also growing. In this case, if the home furnishing industry wants to achieve long-term development, it must pay attention to inventory management and improve the level of enterprise inventory management. Therefore, this paper selects a representative listed company in the home furnishing industry, Oupai Home Furnishing Group Co., Ltd. (hereinafter referred to as Oupai Home), and then studies the problems, causes and corresponding countermeasures of inventory management of the entire small and medium-sized home furnishing enterprises This paper first expounds the research background, purpose and significance, summarizes the research status of inventory management at home and abroad, and introduces the relevant theories of inventory management; Secondly, it summarizes the company and analyzes the current situation of oupai inventory management. By calculating the inventory turnover rate