库存控制研究——以M集团为例会计学专业VIP免费

库存控制研究——以M集团为例库存控制研究——以M集团为例摘要采购业务是库存管理的首要环节，它与生产和销售计划的关系十分密切，可以直接导致货币资金的流出或对外负债的增加，导致企业管理紊乱。笔者结合自身工作经验，对M集团备件分类情况进行分析，指出在分类中存在的问题，并提出相应的策略，同时对该公司库存优化提出了自己的见解，以促进该公司的进一步发展。关键词：采购；备件；库存InventoryControlResearch——TakingMGroupasanExampleAbstractPurchasingbusinessistheprimarylinkofinventorymanagement.Ithasacloserelationshipwithproductionandsalesplanning,whichcandirectlyleadtotheoutflowofmonetaryfundsortheincreaseofexternalliabilities,leadingtodisorderedenterprisemanagement.Basedonmyownworkexperience,theauthoranalyzestheclassificationofsparepartsofMGroup,pointsouttheproblemsintheclassification,andproposescorrespondingstrategies.Atthesametime,itputsforwarditsownopinionsontheoptimizationofthecompany'sinventorytopromotethefurtherdevelopmentofthecompany.Keywords:procurement;spareparts;inventory目录1绪论.........................................................................................................11.1研究背景及意义......................................................................................................11.2国内外研究综述......................................................................................................11.3研究内容与研究方法..............................................................................................12库存管理相关理论.................................................................................12.1库存采购原则..........................................................................................................12.2库存管理方法..........................................................................................................13公司概述.................................................................................................23.1公司简介..................................................................................................................23.2.1众多备件料号不具备唯一性...............................................................................23.2.2对有关人员的审核不到位...................................................................................34M集团备件分类中的问题成因.............................................................34.1生产厂矿的计划申报工作不注重事前控制..........................................................34.2生产厂矿备件申报人员与采购人员业务范围不匹配..........................................34.3备件成本控制与考核方式不合理..........................................................................45M集团备件分类与库存优化措施.........................................................45.1优化关键备件的采购..............................................................................................55.2加强对杠杆备件的管理..........................................................................................55.3重视瓶颈备件的断货情况......................................................................................65.4加强与一般备件供应商合作..................................................................................65.5备件供应商关系优化建议......................................................................................75.5.1供应商评价优化建议.................................