李宁公司存货管理探讨分析研究 物流管理专业

摘 要作为流动资产当中最为重要的一部分，它的存在就意味着大量的流动资金被占用。通常意义上，存货与企业资产总额的比值基本上维持在 30%上下。对于商业企业来讲，这个比率可能会相对高些，其管理程度与利用程度怎样，不仅涉及到资金的利用程度，而且还涉及到资产的利用效率。所以，如果企业想维持一个良好的运营状态，保持高额的赢利态势，就必须对存货的管理给予高度的重视。存货的管理水平不同，其资金的平均占用水平亦同样存在着较大的区别。通过对存货实施正确的管理举措，以促进对资金实际占用的有效降低，促进存货的实际流流转与资产周转，才有可能使企业的经济效益最终获得有效提升。实施存货的管理，其目的就是在存货的效益与成本的支出之间寻求一种平衡，让两者的结合达到最佳状态。本篇中存货的管理个安是以李宁公司为例，从中探索存货管理中存在的问题，分析其原因，并提供改进措施，以供其他公司参考。关键词： 李宁公司 存货管理 流动资金ABSTRACTInventory as an important current asset, its existence is bound to occupy a large amount of working capital. In general, inventory accounts for about 30 % of the total assets of industrial enterprises, commercial circulation enterprises are higher, its management and utilization, directly related to the enterprise's capital occupation level and asset operation efficiency. Therefore, if an enterprise wants to maintain a higher profitability, it should attach great importance to inventory management. Under the different inventory management level, the average capital occupation level of enterprises is very different. Through the implementation of the correct inventory management methods, to reduce the average capital occupation level of enterprises, improve the turnover rate of inventory and total assets turnover rate, in order to ultimately improve the economic benefits of enterprises. The goal of inventory management is to make a balance between cost and inventory benefits, and to achieve the best combination of the two, wh...