汽车制造企业供应链库存管理及其与绩效关系研究  

An Empirical Study on Supply Chain Inventory Management and Its Relationship with Performance in Automotive Industry Enterprises

作　　者：赵正佳[1] 何志华 ZHAO Zheng-jia;HE Zhi-hua(School of Economics and Management,Southwest Jiaotong University, Chengdu 610031, China)

机构地区：[1]西南交通大学经济管理学院

出　　处：《工业工程与管理》2018年第2期98-106,共9页Industrial Engineering and Management

基　　金：国家社会科学基金资助项目(10BGL023)

摘　　要：将汽车制造企业分为整车及零部件制造企业，库存分为原材料、产成品库存，采用Panel Data模型研究了我国汽车制造企业供应链库存管理及其与绩效的关系问题。研究发现：汽车制造企业供应链的库存周转率逐年提高，整车企业提高速度快于零部件企业，宏观经济因素不是影响库存周转率的主要因素；销售下降时库存周转率对销售变动率的影响更敏感。整车及零部件企业库存周转率与提前期、固定资产比重显著负相关；整车企业总库存周转率与供应商集中度显著正相关，零部件企业总库存周转率与销售商集中度显著正相关；零部件企业资产报酬率与产成品库存周转率显著正相关。Automotive manufacturing enterprises are divided into automakers and parts manufacturers. Their inventories are divided into raw materials and finished products stocks. The problem of supply chain inventory management and its relationship with performance in Chinese automotive manufacturers are empirically investigated by Panel Data model. The results show that the inventory turnover ratio of the automotive enterprises increases year by year. The ratio of automakers increases faster than that of parts enterprises. Maeroeconomic factors do not play a deciding role in inventory turnover ratio. The inventory turnover ratio is more sensitive to sales changing rate when sales decline. The inventory turnover ratio of automakers and parts enterprises are negatively correlated with leading time and fixed asset ratio. For automakers, inventory turnover ratio is positively correlated with the concentration of their suppliers. For parts manufacturers, inventory turnover ratio is positively correlated with the concentration of their customers. The return on assets of parts manufacturers is positively correlated with finished products inventory turnover.

关 键 词：库存管理 绩效 汽车制造企业 

分 类 号：F253.4[经济管理—国民经济]