摘 要

对于一个企业来说，想要在行业寻求立足之点，并发展成为佼佼者，就需要找到适合自己的模式进行库存管理。一个成功的企业，是要能够持续地获取大量的利润，那么从企业自身能够做到的就是降低成本，也就需要加强对库存的管理。市场经济如今正处于高速发展的时代，市场瞬息万变，企业库存管理作为当今市场上的一个热点话题，它引导着公司财务状况的走向，关系着企业盈利与否，因此务必要关注企业内部的成本控制，从而达到企业经济效益的提升。在企业内部，生产、计划和控制是以库存管理为基础的，通过对库存的分析可获得成本核算和生产管理的依据。面对现在市场上中小企业存在的问题，管理层只关注生产、销售等方面，即库存控制并没有得到上级的重视，这也是其不能得到更好发展的原因。可以通过对大型上市公司库存管理的研究，从中吸纳总结失败与成功的经验，以供给发展中企业来学习，制定一套完整可行的管理制度来实行。目前市场形势严峻，我国企业之间的竞争也相当激烈，认识库存管理的必要性、并良好地应用库存管理以此对企业进行深层次的管理成为了一项当务之急。

本文以此为背景，深入了解天虹集团在库存管理中的优势和面临的问题以及导致其问题的原因。加强企业之间的友好关系，借助贸易联系通过合作降低生产成本，最大化企业经济效益，改善中小型企业的管理现状，从而提升我国企业的总体竞争能力。

关键词：库存管理；库存控制；供应链；成本控制

Research on Inventory Management of TEXHONG

ABSTRACT

For an enterprise, if it wants to seek a foothold in the industry and become a leader, it needs to find a suitable model for inventory management. A successful enterprise, is to be able to continuously obtain a large number of profits, so from the enterprise itself can do is to reduce costs, also need to strengthen the management of inventory. Market economy is now in the era of rapid development, the market is changing rapidly, enterprise inventory management as a hot topic in the market, it guides the trend of the company's financial situation, related to the profitability of the enterprise, so it is necessary to pay attention to the cost control within the enterprise, so as to achieve the improvement of enterprise economic benefits. In an enterprise, production, planning and control are based on inventory management, and the basis of cost accounting and production management can be obtained through the analysis of inventory. Faced with the problems of small and medium-sized enterprises in the market, the management only focuses on production, sales and other aspects, inventory control has not been paid attention to by the superior. Through the study of inventory management of large listed companies, we can absorb and summarize the experience of failure and success, so as to supply developing enterprises to learn, and develop a set of complete and feasible management system to implement. The market situation is severe, and the competition among Chinese enterprises is quite fierce. It has become an urgent task to understand the necessity of inventory management and make good use of inventory management so as to conduct in-depth management on enterprises.

Based on this background, this paper has an in-depth understanding of the advantages and problems faced by rainbow group in inventory management and the reasons leading to its problems. Strengthen the friendly relations between enterprises, reduce production costs through cooperation with the help of trade links, maximize the economic benefits of enterprises, improve the management status of small and medium-sized enterprises, so as to improve the overall competitiveness of Chinese enterprises.

Key words：Inventory management；Inventory control；The supply chain； Cost control

目录

1 绪论 1

1.1研究背景和研究意义 1

1.1.1研究背景 1

1.1.2研究意义 3

1.2国内外研究概述 4

1.2.1库存管理国外研究现状 4

1.2.2库存管理国内研究现状 5

1.2.3研究述评 7

1.3本文研究框架 8

2 天虹集团库存管理现状分析 9

2.1天虹集团经营状况 9

2.2天虹集团库存管理的状况 12

2.3库存管理面临的问题 14

3 库存管理问题的原因分析 16

3.1鱼骨图分析法 16

3.2天虹纺织集团库存管理问题原因的分析 17

4 天虹集团库存管理改进对策及建议 20

结 论 23

致 谢 24

参考文献 25

1 绪论

1.1研究背景和研究意义

1.1.1研究背景

库存是指储存在仓库中的现金或货物，涉及到人力、物力、财力等方面，是人为的为未来可能的需求而储备。举一个最简单的例子，库存就像是水库里储存的水，如果突发停电事件，这些预先存的水就可以解决燃眉之急。库存包括账面库存和实际库存，又分为安全库存：以备不时之需；周转库存：满足日常生产经营需求；调节库存：均衡供求关系；在途库存：正在运输途中。库存能够使生产的连续性得到维持，但同时库存也占用了资金而产生库存成本。库存的分类由图1所示，供应链中的库存由图2所示。

图1 库存的分类