发布时间 : 星期五 文章百货零售业存货管理问题研究更新完毕开始阅读1451a4a150e2524de5187ecf
摘 要
众所周知，在现代社会中，随着市场竞争环境越来越激烈，百货零售业的生存环境变得越来越残酷。为了寻求发展，增加利润率，提升企业竞争力，各个百货超市也越来越关注其存货管理。有效的存货管理促进了企业的财务管理，加速了存货资金的周转，增强了盘点的管理水平，降低了企业经营成本，从而提高了企业经济效益。本文旨在通过百货零售业存货管理模式的研究，探讨其优势和劣势所在，结合存货管理的理论，对我国百货零售业存货管理的现状进行分析，并对其存在的采购缺乏计划性，造成存货积压或不足；存货监管效率低下；供应链管理失调；存货数量的虚假不实等诸多问题提出了制定有效的存货采购程序、建立实物资产管理的岗位责任制度、加强内外部沟通、实施盘点控制等对策。文章剖析百货零售业存货积压、存货不足、会计处理不当等状况，从供应链的方面去解析百货企业目前在存货管理这方面存在的问题，探讨加强存货管理的途径，为我国的百货零售业提供存货管理的建议和发展方向。
关键词：百货零售业；存货管理；问题；对策
ABSTRACT
As is known to all, in the modern society, with more and more fierce market competition environment, department store retail environment become more and more cruel. In order to seek development, increase profit margins, improve enterprise competitiveness, each department store supermarket is becoming more and more attention to the inventory management. Effective inventory management to promote the enterprise's financial management, speeding up the turnover of stock funds, and enhance the management level of the inventory, reduce the business costs, and improve the enterprise economic benefit. The purpose of this paper is to, through the study of department store retail inventory management model to explore the advantages and disadvantages, combined with the theory of inventory management, analyzes the present situation of our department store retail inventory management, and the lack of planning for its existence in the procurement, inventory backlog or shortage; Inventory regulation inefficiency; Supply chain management disorder; The inventory amount of false false, and many other problems and puts forward the effective inventory procurement procedures, to set up the physical assets management post responsibility system, strengthen the internal and external communication, implement inventory control countermeasures. Article analyzes department store retail inventory backlog, inventory shortage, such as improper accounting treatment condition, from the aspects of supply chain to parse department enterprise at present in the inventory management problems, to explore ways to strengthen the inventory management, inventory management recommendations for our country's retail department store and the development direction.
Keywords: department store retail; inventory management; problem; countermeasures
目 录
诚信声明……………………………………………………………………………………Ⅰ 摘要…………………………………………………………………………………………Ⅱ ABSTRACT……………………………………………………………………………….Ⅲ 第一章 绪论……………………………………………………………………1
1.1 选题背景和选题意义…………………………………………………………….1
1.1.1 选题背景……………………………………………………………………1 1.1.2 选题意义……………………………………………………………..…..…1 1.2 国内外研究综述………………………………………………………………….2 1.2.1 国外研究综述………………………………………………………………2 1.2.2 国内研究综述………………………………………………………………2 1.2.3 简要的评价…………………………………………………………………2 1.3 可能的创新点……………………………………………………………….……3
第二章 零售业存货管理理论分析.......................................................................4
2.1 百货零售业存货的特点…………………………................................................4. 2.2 存货管理理论……………………………………………………………………4
第三章 百货零售业存货管理存在的问题……………………………………..7
3.1 采购环节缺乏计划性，易造成存货积压或不足………………………………7 3.2 存货监管效率低下…………………………………………………..…………..7 3.3 供应链管理失调………………………………………………………….……...8 3.4 存货数量的虚假不实…………………………………………………………....8
第四章 案例分析—以家乐福为例.....................................................................9
4.1 家乐福简介............................................................................................................9 4.2 家乐福存货管理方法............................................................................................9 4.3 家乐福存货管理面临的问题和薄弱环节...........................................................10
第五章 百货零售业存货管理优化对策...........................................................11
5.1 制定有效的存货采购程序....................................................................................11 5.2 建立实物资产管理的岗位责任制度....................................................................11
5.3 加强内外部沟通，完善成本控制体系................................................................11 5.4 实施盘点控制，保证账实相符............................................................................11
结论……………………………………………………………………………13 参考文献………………………………………………………………………14 致谢……………………………………………………………………………15