摘 要存货管理就是公司可以通过对存货进行有效的控制，以实现存货管理最终目标“提高公司经济效益”。本文以燕塘乳业为分析对象，通过实际案例与理论分析相结合的形式，分析燕塘乳业存货管理的现状。通过整理燕塘乳业 2016 年至2018 年这三年的财务报表，分析其的存货流动性、存货周转率和存货周转天数。通过数据分析去寻找企业存货管理的薄弱环节，最后总结出该燕塘乳业存货管理存在资金变现能力下降、存货周转减慢、存货仓储管理不善、存货成本上升等问题。并给出扩大销售，提高存货占比；合理利用 ABC 分类法，提高存货周转；制定合理的仓储管理制度，改善仓储管理；加快升级产业链，降低存货成本等措施。所以本文是以燕塘乳业为案例，分析现在燕塘乳业在存货管理方面所面临的问题，并提出相对应的解决方案，同时也希望可以给乳品行业有类似问题存在的企业带来启示。关键词：燕塘乳业 存货管理 存货周转 Abstract Inventory management means that the company can effectively control the inventory to achieve the ultimate goal of inventory management "improve the company's economic efficiency". Taking yantang dairy industry as the analysis object, this paper analyzes the current situation of yantang dairy inventory management through the combination of practical cases and theoretical analysis. By sorting out the financial statements of yantang dairy from 2016 to 2018, we analyzed its inventory liquidity, inventory turnover and inventory days. Through the data analysis to find the weak link of the enterprise inventory management, finally concluded that the yantang dairy inventory management has the problems of reduced cash liquidity, slow inventory turnover, poor inventory management, inventory cost rise and so on. And give the expansion of sales, increase the proportion of inventory; Use ABC classification to improve inventory turnover; Formulate reasonable warehouse management system and improve warehouse management; Accelerate the upgrading of the industrial chain, reduce ...
