take-长生不老
本科论文
摘
要
随着经济的发展，人民生活水平的
提高，大中型超市已经成为人们日常所需，零售业
竞争日益激烈，企业想要取得较好的经
济效益，传统的存货成本管理方式不再适用，采用
科学高效的管理模式以提高存货周转率
，减少库存数，从而降低存货成本，增加企业的经
济利益。本文通过对永辉超市存货成本
管理研究，与大中型超市的特点相结合，阐述了永
辉超市在存货成本管理的现状，着重分
析了存货成本管理上存在的问题，并完善了其存货
成本管理的相应建议。要建立科学高效
的存货管理制度，提高存货周转率；充分利用信息
化手段，提高内部信息共享，增强区域
门店和仓库存货对接效率；强化采购过程，制定合
理的采购，科学处理供商关系；存货及
时验收核算，改善仓储保管设施，保管人员定期进
行核对盘查，检查积压的存货，降低存
货成本；运用
JTI
模式对缺货成本进行量化，尽量
做到“零库存”
，对存货进行合理高效的管理。企业找到适合的存货成本管
理模式，降低存
货成本，
提高资金流动性，
对资金充分利用，
实现企业投资利润最大化，
增强企业竞争
力，
提高企业的经济利益。
关键词：
大中型超市；存货成本管理；
JIT
本科论文
Abstract
With
the
development
of
the
economy
and
the
improvement
of
people's
living
standards,
large and medium-sized supermarkets
have become people's daily needs, competition in
the retail
industry has become
increasingly fierce, and companies want to obtain
better economic benefits.
Traditional
methods
of
inventory
cost
management
are
no
longer
applicable,
and
science
is
adopted. Efficient management mode to
increase inventory turnover and reduce inventory,
thereby
reducing
inventory
costs
and
increasing
economic
benefits
for
the
enterprise.
Based
on
the
research
on
the
inventory
cost
management
of
Yonghui
Supermarket
and
the
characteristics
of
large
and
medium-sized
supermarkets,
this
paper
expounds
the
current
status
of
inventory
cost
management
of
Yonghui
Supermarket,
analyzes
the
problems
existing
in
inventory
cost
management,
and
puts
forward
its
inventory
cost
management.
Proposed
accordingly.
It
is
necessary
to
establish
a
scientific
and
efficient
inventory
management
system
to
improve
the
inventory turnover rate; make full use
of information technology to improve internal
information
sharing and enhance the
efficiency of regional store and warehouse
inventory docking; strengthen
the
procurement
process,
formulate
reasonable
procurement,
and
scientifically
handle
supplier
relationships;
inventory
Acceptance
and
accounting
in
a
timely
manner,
improve
storage
and
storage facilities, and
regular checkups by
custodians, check
backlogs of inventory,
and reduce
inventory costs; use the JTI model to
quantify the cost of out-of-stocks, and try to
achieve
inventory
find a
suitable inventory cost management model, reduce
inventory costs, improve capital liquidity,
make full use of funds, maximize
corporate investment profits, enhance corporate
competitiveness,
and improve corporate
economic benefits.
Key words:
Large
and medium supermarkets;Inventory cost
management;JIT