会计学-永辉超市股份有限公司存货管理问题研究论文

本科论文摘 要在进入新世纪以来，企业之间的竞争越来越激烈。而对连锁超市企业来说，存货是其资产的重要组成部分。尤其是随着零售市场的成长，零售超市的数量在我国呈倍数似的增长。而为了在这越来越激烈的竞争环境中占有一席之地，促进连锁超市企业的进一步发展，促进企业盈利的提升，使连锁超市企业的竞争力得加强，使对库存管理的方法得到重视。因此要特别重视连锁超市的存货管理，本文通过对永辉超市股份有限公司的财务数据和存货管理模式进行深入分析。并通过与各大知名超市进行对比，得出永辉超市中出现的一些问题。如：信息系统滞后、物流滞后、存货周转慢、供给矛盾突出等一系列问题。并提出了相应的解决应对之策，使永辉超市得到更好的发展。本科论文关键词：存货管理；存货周转率;比率；分析 AbstractIn the new century, the competition between enterprises is more and more intense. For supermarket chain enterprises, inventory is an important part of their assets. Especially with the growth of the retail market, the number of retail supermarkets in China is growing in multiples. In order to occupy a place in this increasingly fierce competition environment, promote the further development of chain supermarket enterprises, promote the promotion of enterprise profits, strengthen the competitiveness of chain supermarket enterprises, and attach importance to the methods of inventory management. Therefore, we should pay special attention to the inventory management of chain supermarkets. This paper analyzes the financial data and inventory management mode of Yonghui Supermarket Co., Ltd. And through the comparison with the famous supermarkets, we get some problems in Yonghui supermarket. For example, information system lags behind, logistics lags behind, inventory turnover is slow, supply contradiction is prominent and so on. And put forward the corresponding countermeasures to make Yonghui supermarket get better development.Key words: inventory managemen...