更新时间:04-28 上传会员:qiaohao
分类:财务分析 论文字数:17265 需要金币:1000个
摘要:近年来,伴随着我国快速发展的市场经济,苏宁、国美等这些国内数一数二的家电零售企业发生了巨大的变化,得到了很大的发展。现阶段,由于许多家电零售企业还不具备创新的经营理念和较成熟的存货管理模式,加之2004年我国又宣布接受外资,实行全面开放零售业,我国零售业存货管理问题就越来越严重。
自全球工业化开始,国内外资深学者都在不断地探索和研究存货管理理论,也先后提出了许多存货方面的管理方法,并不断将之运用于实际,取得了不错的效果。在我国,由于多种原因的影响,存货管理方面出现了许多问题。例如,在我国经济形式转化阶段,传统的存货管理方法不断地约束着人们的思想与行为,制约着先进存货管理思想在实际应用中的发展,使我国企业存货管理水平得不到提升,存货量居高不下;不完善的存货管理方法和监督机制总是造成存货加压、资金周转困难等问题;更新过快的产品技术也常常导致许多存货被淘汰,增加了整个资金成本。因此,加强对存货的管理刻不容缓。
本文主要是通过对苏宁这一全国第二大家电零售企业现行存货管理模式的分析,同时结合对苏宁的财务数据和存货指标分析,总结苏宁电器存货管理存在的问题,并对其进行原因分析。最后,为该企业今后的发展提供具体的建议。
关键词:存货管理;存货周转率;苏宁电器
Abstract:In recent years, with the rapid development of China's market economy, great changes have taken place in Suning, Gome and other domestic count as one of the very best home appliance retail business, obtained the very big development. At present, many home appliance retail enterprises do not have the innovative business ideas and mature stock management model, in 2004 China announced its acceptance of foreign capital, the full liberalization of the retail industry, the retail industry in China the problems of the inventory management is becoming more and more serious.
Since the beginning of global industrialization, domestic scholars are constantly explore and Research on the inventory management theory, also put forward many inventory management method, and continue to be used in practice, and achieved good results. In China, due to the influence of a variety of reasons, there are many problems of inventory management. For example, in China's economic transition stage, the traditional inventory management methods constantly restraining thought and behavior of people, restricts the development of advanced inventory management theory in the practical application, make our country enterprise inventory management level not to upgrade, inventory is high; the imperfect inventory management and supervision mechanism is always cause inventory pressure, capital turnover difficulty; the fast updating of product technology has also led to many inventories are eliminated, increase the cost of capital. Therefore, brook no delay to strengthen the management of inventory.
This paper mainly analyses the Suning the national second big home appliance retail enterprises in the current inventory management model, and combining the analysis of Suning's financial data and stock index, and sums up the existing Suning Appliance inventory management problems, and carries on the reason analysis. Finally, the concrete suggestions for the future development of the enterprise.
Key words Inventory Management Inventory Turnover Suning Appliance