I摘要摘 要目前国内的制造业发展态势较好，逐渐成为国内经济快速发展的主要力量，其经济发展的好坏对整体经济发展也将产生重要影响。随着制造业重要作用的发挥，制造业企业的发展也迎来了黄金时期。但就目前整体的发展态势而言，在存货管理方面的问题制约下，企业营运成本被占，盈利能力降低，导致进一步健康发展受限。在此背景之下，本文以彩虹显示器件股份有限公司的存货管理现状为研究对象，首先简单对相关理论进行概述，然后从纵向对彩虹股份近 4 年的存货相关指标进行分析和从横向对彩虹股份以及同行业俩个公司进行对比。以两个角度分析了彩虹显示器件股份有限公司存货管理情况，在此基础上分析了企业存货管理存在原材料采购计划不科学、存货积压风险、以及存货管理信息建设不完善，周转速度慢和存货结构分类不合理这 4 方面问题。之后再根据公司发展实际从计划、销售额、存货信息管理等方面提出了进一步完善制造业企业存货管理的建议。以期通过本文的研究能够为同行企业的存货管理活动提供值得借鉴的意义。关键词：存货周转率；存货管理；彩虹显示器件股份有限公司ABSTRACTAt present, the domestic manufacturing industry has a good development trend and gradually becomes the main force of the rapid development of the domestic economy. The quality of its economic development will also have an important impact on the overall economic development. With the important role of manufacturing industry, the development of manufacturing enterprises also ushered in the golden age. However, in terms of the II摘要current overall development situation, the inventory management problems become the constraints, the operating costs of enterprises are occupied, the profitability is reduced, resulting in further healthy development constraints.In this context, this paper takes the inventory management status of rainbow display Co., Ltd. as the research object. Firstly, it simply summarizes the relevant theories, then analyzes the inventory related indicators of rainbow stock in the past four years from the vertical and c...
