更新时间:04-27 上传会员:qiaohao
分类:财务分析 论文字数:15269 需要金币:1000个
摘要:库存的功能具有维持正常生产、调节供需平衡和应付不时之需,但是同时库存也要占用大量资金,需要费用维持,掩盖企业管理存在的其他问题,库存管理就是要在他们之间寻求最佳的平衡。然而,我国库存管理在许多企业中没有受到足够的重视,企业大多数存在着库存管理方式不当,库存管理方法落后,从而导致企业库存成本居高不下,库存问题日益成为制约我国企业生存和发展的瓶颈。南昌钢铁股份有限公司焦化厂面临两个阶段库存供应问题,分别是在原料采购和成品焦碳方面。怎样进一步降低库存,是焦化厂及总公司降本增效的迫切需要解决的问题。本文以焦化厂的库存管理为主线,对库存品种数量管理、库存成本管理、库存控制管理三个方面的内容进行分析,结合现代供应链管理思想,分析焦化厂在库存管理中存在的问题,并提出对于加强库存管理的对策。
关键词:库存管理;ERP;库存控制
Abstract:Inventory functionality has to maintain normal production, regulate supply and demand balance and to meet our needs, but it also takes a lot of money at the same time inventory, cost money to maintain, mask the presence of other corporate governance issues, inventory management is to find the best among them balance. However, our inventory management in many enterprises do not get enough attention, most companies there is improper inventory management, inventory management methods backward, thus resulting in high inventory costs, inventory constraints is increasingly becoming the survival and development of enterprises bottlenecks. Nanchang Iron and Steel Co. coking plant inventory supply problem facing two stages, namely, in the procurement of raw materials and finished coke aspects. How to further reduce inventory, coking plant and head office cost reduction and efficiency of the urgent need to address the problem. In this paper, the coking plant inventory management as the main line, the number of varieties of inventory management, inventory cost management, inventory control and management analysis of three aspects, combined with modern supply chain management thinking, analysis coking plant in the inventory management problems, and propose measures for strengthening inventory management.
Keywords ERP; inventory management; inventory control