I 摘要 当前我国党和国家领导人高屋建瓴的提出了供给侧结构性改革来推进来解决当下 及未来一段时间内的重大的产业结构性问题。现代企业存货管理在企业经营管理中逐渐 的被更多研究学者和企业家上升到日常的经营管理课题之一，也仍有极大多数的企业都 仍没有充分、合理地进行存货管理，企业存货管理需要得到更为科学的研究并在实践活 动中得以应用。PS MUSIC 公司是一家主要制造和销售乐器（钢琴）为主体的港资集团 公司，主要以生产销售钢琴为主，因为产品的特性，产销周期长、人力密集、资金占用 大、存货占比大、品质要求复杂等原因成为较为特殊的产业，管理好企业存货这柄双刃 剑就是日常经营中的首要问题，管理好存货并能让存货管理良性发展会给本企业的经营 发展带来更有价值的意义。 通过对 PS MUSIC 公司的存货管理中的发展现状、存在问题以及问题的发生原因深 入的调研和剖析；再结合相关理论知识进行对比分析，逐渐形成和明确 PS MUSIC 公司 在未来的存货管理发展策略应如何进行正确选择。主要是把存货管理、供应链管理、ERP 系统运营、MES 系统以及财务内控体系等较为优秀的管理工具和方法融入到本次的优 化设计中来，让存货管理活动更适应和有利于 PS MUSIC 公司的整体运营管理需要。 本文的所带来主要研究结果，在三个方面得以体现，一是，指出 PS MUSIC 公司的 存货管理需要能够得到优化和提供了优化的方案及措施保障；二是，分析和研究了具有 先进存货管理方面的多种存货管理方法和技术，也对公司的其他方面的改善具有价值意 义；三是，所研究的内容是企业中普遍存在的存货管理问题，希望对其他企业的存货管 理发展具有指导意义。 关 键 词 ，存货管理；制造业；控制；成本 研究类型，应用研究西北大学硕士学位论文 II Abstract At present, the Party and state leaders of our country put forward the structural reform of supply side to solve the major industrial structural problems at present and in the future. Modern enterprise inventory management has gradually been raised to one of the daily business management topics by more scholars and entrepreneurs in enterprise management. Most enterprises still do not carry out inventory management adequately and reasonably. Enterprise inventory management needs more scientific research and application in practical activities. PS MUSIC Company is a Hong Kong-funded group company which mainly manufactures and sells musical instruments (pianos). It mainly produces and sells pianos. Because of the characteristics of products, such as long production and marketing cycle, intensive manpower, large capital occupation, large stock proportion, complex quality requirements, etc., it has become a relatively special industry. It is the most important thing in daily operation to manage enterprise inventory well. Problems, good inventory management and good development of inventory management will bring more valuable significance to the operation and development of the enterprise. Through in-depth investigation and analysis of the status quo, existing problems and the causes of the problems in the inventory management of PS MUSIC company, and combined with the relevant theoretical knowledge for comparative analysis, gradually formed and clarified how to make the correct choice of the inventory management development strategy of PS MUSIC company in the future. Mainly the inventory management, supply chain management, ERP system operation, MES system and financial internal control system and other excellent management tools and methods into the optimization design, so that inventory management activities are more suitable and conducive to the overall operation and management needs of PS MUSIC company. The main research results of this paper can be reflected in three aspects: first, it points out that the inventory management needs of PS MUSIC company can be optimized and provided with optimized schemes and measures; second, it analyses and studies a variety of inventory management methods and technologies with advanced inventory management, and also has value significance for the improvement of other aspects of the company; third, it points out that the inventory management needs of PS MUSIC company can be optimized and provided with optimized schemes and measures. The content of the study is the inventory managementAbstract III problems which are common in enterprises. It is hoped that it will be of guiding significance to the development of inventory management in other enterprises. Key Words，Inventory management; Manufacturing industry; Control; Cost Research Type，Application study西北大学硕士学位论文 IV 目 录 摘要...........................................................................................................................................I ABSTRACT...............................................................................................................................II 目 录........................................................................................................................................IV 第 1 章 导论.............................................................................................................................. 1 1.1 选题的背景和研究的意义.............................................................................................. 1 1.2 研究对象与方法.............................................................................................................. 3 1.3 研究思路与研究的框架结构.......................................................................................... 4 1.4 本文主要的贡献方面...................................................................................................... 5 第 2 章 存货管理的概述.......................................................................................................... 7 2.1 存货管理的概念基本论述.............................................................................................. 7 2.2 存货管理的应用方法...................................................................................................... 8 2.3 存货管理的结构............................................................................................................ 11 2.4 存货管理的趋势............................................................................................................ 12 第 3 章 PS MUSIC 公司存货管理的现状、问题及成因................................................... 16 3.1 PS MUSIC 公司概况..................................................................................................... 16 3.2 PS MUSIC 公司存货管理的发展现状......................................................................... 21 3.3 PS MUSIC 公司存货管理中的问题............................................................................. 27 3.4 PS MUSIC 公司存货管理活动存在问题的成因......................................................... 29 第 4 章 PS MUSIC 公司存货管理的优化设计方案............................................................. 31 4.1 PS MUSIC 公司存货管理的优化设计方案的原则..................................................... 31 4.2 PS MUSIC 公司存货管理的设计思路......................................................................... 32 4.3 PS MUSIC 公司存货管理的优化设计的目标............................................................. 36 4.4 PS MUSIC 公司存货管理优化设计的具体内容......................................................... 36 第 5 章 PS MUSIC 公司存货管理实施保障措施................................................................. 44 5.1 管理层的总经理办公会的考核保障措施.................................................................... 44 5.2 严格相关存货、财务、内控制度 政策保障措施 ...................................................... 45 5.3 加强人力技能培训保障措保障措施............................................................................ 47目 录 V 5.4 信息化系统的应用保障措施 ........................................................................................49 第 6 章 结论和需要继续完善研究的方向............................................................................51 6.1 研究结论 ........................................................................................................................51 6.2 继续完善研究的方向 ........................................................