题目医药制药业存货管理问题及对策研究-以康缘药业为例摘要在企业生产经营过程当中存货是一直存在的，企业要想保证生产活动的顺利开展，需要具有足够的企业存货。但是如果企业有着大量的存货，会在一定程度上对企业的资金周转产生不良影响，在企业发展过程中，需要对企业存货进行有效管理，存货管理在企业发展过程中具有一定的现实意义。企业如果出现存货问题，会导致企业出现存货积压和资金占用等情况，最终会对企业的生产计划与销售计划的实施产生不良影响。本文先从存货管理的基本理论入手，阐述了国内外关于存货管理的研究现状然后根据医药制药业从存货周转率和周转天数、存货占比和存货结构等方面具体分析其存货管理现状，进而提出其存在的问题并得出相应的优化对策。本文选取康缘药业作为具体案例分析对象，分析康缘药业2017~2019年的财务数据可以发现，在企业存货管理过程中有着较高的存货增长率，同时存在存货结构不合理以及存货周转率下降等问题。最后根据问题具体提出解决对策。关键词：存货管理；医药制造业；康缘药业ResearchonInventoryManagementProblemsandCountermeasuresofPharmaceuticalIndustry--TakingKangyuanPharmaceuticalasanExampleAbstractInallaspectsofproductionandoperation,inventoryisneeded,andsufficientinventoryreserveisanecessaryconditionforthesmoothproductionofenterprises.Excessiveinventorywillbringriskstothecapitalturnoverofenterprises,sotheimplementationofreasonableandeffectiveinventorymanagementisofgreatsignificance.Oncetheenterpriseinventorymanagementproblems,thenitisveryeasytocausethebacklogofinventory,notonlycausealotofoccupationofenterprisefunds,butalsoaffecttheimplementationoffurtherproductionandsalesplan.Thispaperstartswiththebasictheoryofinventorymanagement,andexpoundsthecurrentsituationoftheresearchoninventorymanagementathomeandabroad.Then,accordingtothepharmaceuticalindustry,thepaperanalyzesthecurrentsituationofitsinventorymanagementfromtheaspectsofturnoverrateandturnoverdays,inventoryproportionandinventorystructure,andthenputsforwardtheexistingproblemsandobtainsthecorrespondingoptimizationcountermeasures.ThispaperselectsKangyuanpharmaceuticalindustryasaspecificcasestudyobject.Throughtheanalysisofrelevantfinancialdatain2017-2019,itisfoundthattherearesomeproblemsintheinventorymanagementprocessofKangyuanpharmaceuticalindustry,suchashighgrowthrate,unreasonableinventorystructureanddeclineofinventoryturnoverrate.Finally,thepaperputsforwardthesolutionaccordingtotheproblem.Keywords:Inventorymanagement;Pharmaceuticalmanufacturingindustry;Kangyuanpharmaceutical目录摘要Abstract一、绪论............................................................1（一）研究背景和研究意义..................................................1（二）研究方法............................................................11.文献研究法..........................................................12.案例分析法..........................................................13.对比分析法..........................................................1二、文献综述........................................................2（一）相关概念界定........................................................21.存货................................................................22.存货管理............................................................2（二）国内外相关研究现状..................................................21.企业存货管理问题研究................................................22.企业存货管理原因研究................................................33.企业存货管理对策研究............
