上海家化联合股份有限公司存货成本控制问题研究.docxVIP

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摘要

存货成本指的是公司在订货、购入、储存过程中所发生的各种费用，是构成公司经营成本的重要组成部分，对公司的经营至关重要。探索控制成本的有效方法不仅可以让企业具有一定的流动资金，而且能提高公司的营运能力。相反不恰当的存货成本控制会造成企业存货成本高、存货积压、存货周转率低、经营压力大等问题。本文选取上海家化公司为案例公司，通过收集查找相关数据，对公司营业收入及存货、产品类别、存货周转率、存货采购成本进行深入分析研究，并与日化行业巨头公司数据进行对比，发现公司存在存货订货成本高，存货持有成本高，存货缺货成本难以量化，缺乏存货总成本分析等系列问题。并结合实际，针对性的增强企业的存货成本控制能力，从源头降低成本，增加利润，确保企业有足够且优质的流动资金。从降低采购费用、减少缺货成本支出、严控存货持有成本三个方面制定解决方案，建立相应的优化对策。

关键词：存货成本；存货持有量；订货成本

ABSTRACT

Inventorycostreferstothevariousexpensesincurredbythecompanyintheprocessofordering,purchasingandstoring,whichisanimportantpartofthecompanysoperatingcostsandiscrucialtothecompanysoperation.Exploringeffectivewaystocontrolcostscannotonlyallowenterprisestohaveacertainamountofliquidity,butalsoimprovethecompanysoperatingcapacity.Onthecontrary,improperinventorycostcontrolwillcauseproblemssuchashighinventorycost,inventorybacklog,lowinventoryturnoverrate,andhighoperatingpressure.ThispaperselectsShanghaiJahwaCompanyasacasecompany,andconductsin-depthanalysisandresearchonthecompanysoperatingincomeandinventory,productcategory,inventoryturnoverrate,andinventoryprocurementcostbycollectingandsearchingrelevantdata,andcomparesitwiththedataofgiantcompaniesinthedailychemicalindustry,andfindsthatthecompanyhasaseriesofproblemssuchashighinventoryorderingcost,highinventoryholdingcost,difficulttoquantifyinventoryout-of-stockcost,andlackoftotalinventorycostanalysis.Combinedwiththeactualsituation,wewillenhancetheinventorycostcontrolabilityoftheenterprise,reducecostsfromthesource,increaseprofits,andensurethattheenterprisehassufficientandhigh-qualityworkingcapital.Formulatesolutionsfromthreeaspects:reducingprocurementcosts,reducingout-of-stockcosts,andstrictlycontrollinginventorycarryingcosts,andestablishcorrespondingoptimizationcountermeasures.

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