乳制品企业存货管理问题研究——以H乳业有限公司为例  

Research on Inventory Management of Dairy Products Enterprises——Take H Dairy Co.,Ltd.as an Example

作　　者：吕靖烨[1] 刘蓉[1] LV Jing-ye;LIU Rong(School of Management,Xi'an University of Science and Technology,Xi'an 710600)

机构地区：[1]西安科技大学管理学院,西安 710600

出　　处：《中国奶牛》2023年第1期59-64,共6页China Dairy Cattle

基　　金：陕西省哲学社会科学重大理论与现实问题研究项目一般项目(2021ND0235);国家社科基金一般项目(20BJY076);西安科技大学哲学社会科学繁荣项目(2020SZ05)。

摘　　要：存货作为企业流动资产的重要组成部分,良好的存货管理能够维持企业的供、产、销有序进行,并为其带来资金流入。食品加工制造业企业,尤其是保质期较短且质量要求严格的乳制品企业,加强存货管理是提高企业营业利润的关键。本研究通过收集整理H企业2017-2020年原料采购、存货管理等相关数据,发现该企业存在原料采购不合理、库存管理不善、产品积压损耗较大等问题。对此,本文提出了改良仓库结构、采用ABC模式进行存货精细化管理、通过最佳经济订货模型计算采购量并进行精准销售预测等改进策略,以期降低企业的存货管理成本,提高企业存货周转率和经济效益。Inventory is an important part of the current assets of an enterprise.Good inventory management can maintain an orderly supply,production and sales of an enterprise,and bring in capital inflows.Food processing and manufacturing enterprises,especially dairy enterprises with short shelf life and strict quality requirements,strengthen inventory management,which is the key to improving their operating profits.Collect and sort out relevant data on raw material procurement and inventory management of H companies from 2017 to 2020,and analyze and find that H companies have problems such as unreasonable raw material procurement,poor inventory management,and large product backlog loss.In this regard,the paper proposes improvement strategies such as improving the warehouse structure,using the ABC model for refined inventory management,calculating the purchase volume through the best economic ordering model,and making accurate sales forecasts,in order to reduce the cost of inventory management and improve the inventory turnover rate of enterprises and economic benefits.

关 键 词：存货管理 乳制品 最佳经济订货模型 ABC订货管理 

分 类 号：F316.3[经济管理—产业经济]