企业的经营过程,实质是资金流转的过程,有人形象地将资金比喻为“企业的血液”,

说明了资金管理的重要性,离幵了资金,企业这个肌体就会缺血甚至死亡,因此资金管

理越来越被企业重视。资金包括长期资金和流动资金,而存货在流动资金中占有极为重

要的位置。中国家电制造企业从20世纪80年代初发展至今已走过了 30多年的岁月。在

这30多年的发展历程中,中国家电制造企业通过引进国外先进技术、自主研发,取得了

飞速的发展和令人瞩目的成就。家电制造业是我国市场化程度相对较高的行业之一,但

从目前我国家电企业的现状来看,存货资金的占用过大和周转缓慢已经成为束缚企业发

展的一个瓶颈问题,家电企业由于实现了充分的市场竞争,大部分企业为了保证市场的

需求,不惜加大存货资金的占用,蕴藏着极大的风险,如何加强存货资金管理,提高资

金的运营效率,解决存货资金占用和周转的问题已经是越来越多的企业亟^解决的问题。

随着市场经济的不断发展,企业管理水平的不断提升,如何在控制资金占用、加速

资金周转方面建立完善的管理体系被越来越多的企业所关注,因为资金周转加快带来的

绝不仅是资金占用的降低和资金成本的节约,同时也规避了降价损失,更重要的是提高

了企业的财务健康和管理水平,为企业的可持续发展奠定基础。

本文分为五章,主要内容如下:

第一章导论,主要介绍本文撰写的背景,研究的目的及意义;

第二章理论基础与文献综述,主要界定了相关概念,梳理了国内外存货资金管理方

面的研宄成果,并介绍了 ABC分类理论、EOQ理论、JIT理论及VMI理论;

第三章A家电企业存货资金管理问题分析,首先介绍了我国家电企业的发展历程,

A企业在存货资金管理方面的现状,根据A企业最近几年的数据分析,结合现场调研,

剖析数据背后的管理本质;

第四章加强A家电企业存货资金管理的对策,在第三章基础上,结合先进的管理实

践及理论基础,针对A企业在存货资金管理方面的不足,提出优化对策;

第五章研宄结论与展望,总结本文的研宄结论,并对A企业后续的存货资金管理进

行了展望。

本文的主要贡献在于,从资金管理角度,通过对A企业存货管理现状进行分析,剖

析A企业存货资金管理中存在的问题及其原因,进而针对存在的问题提出相应的改进建

议和措施,对A企业提升存货资金管理水平具有较强的现实意义,同时对家电行业其他

企业的存货资金管理具有一定的借鉴意义。

关键i司:家电企业资金占用存货资金周转

Abstract

The operation process in one company is actually the process of capital flow, the same as

the blood of the company. As we can see the importance of capital management, it has

becoming a hot issue that more and more companies pay attention to. Capital includes

long-term capital and working capital, while inventory is the most important section in working

capital. Chinese household appliance manufacturing industry has developed for over 30 years

since the beginning of 1980s. In the past three decades,this industry has developed at a

tremendous speed and achieved notable achievements by importing foreign advanced

technology and doing R&D on their own. Home appliance manufacturing was one of the

relatively high degree of marketization in our country. However, based on the current situation,

the occupation of inventory capital and slow turnover become a bottleneck problem that

prevents many companies to go forward. Most of the companies would rather increase the

occupation of inventory capital to secure the market needs, which contains many potential risks.

There are more and more problems that our company will need to address, such as how to

enhance inventory management,improve capital operation efficiency and solve the problems of

inventory occupation and turnover.

With the development of market economy, the continuous improvement of enterprise

management level. More and more companies are paying attention to establishing a complete

management system, which includes how to control capital occupation and increase turnover.

Increasing capital turnover will not only decreases the capital occupation and cost,but also

prevents loss for lowing the price,and most importantly improves the healthy development of

financial management and provides a solid foundation for sustainable development.

This passage has five chapters, and the main context is as follows:

Chapter One, Introduction, to introduce the background,the aim and meaning of studying

such subject;

Chapter Two,Theory foundation and reference, to conclude the latest research results from

home and abroad in inventory capital management, and specialize on the defining, modelling,

advantages and disadvantages of ABC theory, EOQ theory, JIT theory and VMI theory;

Chapter Three, Analyze on Inventory capital management on company A, first introduces

the development history of household appliance company in our country,and the current

situation in company A, then interprets the essence of management based on the data analysis

of its recent years and on-site survey;

Chapter Four,provides suggestions about inventory capital management on company A.

Based on Chapter Three, the author quoted advanced management practice and theory, pointed

the weakness in inventory capital management and provided reasonable suggestions;