体育用品制造业库存水平影响因素的实证研究——基于2004—2013年体育服装类上市公司数据  

Influencing Factors of Inventory Level of Sporting Goods Manufacturing Companies:Based on Data of Sports Suite Listed Companies from 2004 to 2013

作　　者：陈瑜[1,2] 刘兵[1] 艿芊芊 

机构地区：[1]上海体育学院体育产业发展研究院,上海200438 [2]上海财经大学体育教学部,上海200433

出　　处：《沈阳体育学院学报》2014年第5期51-56,共6页Journal of Shenyang Sport University

基　　金：国家体育总局哲学社会科学研究课题(1852SS13013);上海市浦江人才计划项目(13PJC093);上海市体育社会科学研究课题(TYSKYJ2013095);上海体育学院研究生创新科研培育项目(yjscx201302)

摘　　要：选取国内外优秀体育用品制造企业为研究对象,根据彭博终端和各公司年报数据建立统计模型,运用文献资料法和回归分析法,分析2004—2013年间体育用品业库存水平影响因素。研究结果表明:国内体育用品制造企业的库存周转率受毛利率、固定资产比重、公司规模和费用比率影响较大;国外体育用品制造企业的库存周转率受毛利率、费用比率、应付账款比率、贷款利率和生产资料价格指数的影响较大。This paper selects the outstanding domestic and foreign sporting goods manufacturing listed companies as the study object, and establishes a statistical model based on Bloomberg database and their annual finance reports. Using litera- ture review and regression analysis method and the data of these companies from 2004 to 2013 ,the paper systematically analyzes the influencing factors of the inventory level. The results show that： the factors which have great impact on domestic sporting goods company＇s inventory turnovers including gross margin,the proportion of fixed assets, company size and fee rate. And the foreign sporting goods company＇s inventory turnovers are greatly impacted by the gross margin, fee rate, payable ratio,lending rates and PPI.

关 键 词：体育用品制造企业 库存水平 体育服装 

分 类 号：G80-052[文化科学—运动人体科学]