20世纪90年代以来，全球经济飞速发展，伴随着全球经济一体化进程的不断加 速，企业面临的竞争日益激烈，企业想要在激烈的市场竞争中立于不败之地，一方面需 要尽可能的满足客户需要，另一方面需要严格的控制自己的成本，谋求资本的有效利 用，防止资金僵化，确保正常的现金流，使企业能够良性的运营。库存管理作为企业管 理中重要的一环越来越受到国内外企业的重视，如何制定恰当的库存管理策略，把库 存控制在经济合理的水平上，在快速响应客户需求的同时，尽量减少企业的库存持有 成本，加快库存资金的周转率，正是库存管理研究的主要内容。 F公司作为一家集设计、制造、销售于一体的燃气调压设备龙头企业，从2004年 被Emerson收购以来就很重视库存管理，经过10多年的有效控制也取得了一定成绩， 但是在库存管理流程、针对不同类型物料的采购方法、项目排产计划、呆滞物料的处理 上还是存在不少问题。本文通过对F公司进行实地调研，本着提出问题、分析问题、 解决问题的思路对F公司库存管理中存在的问题进行剖析并提出解决方案。首先，本 文详细介绍了F公司库存管理现状，并对F公司库存管理中存在的问题及问题成因进 行具体分析。其次，针对F公司存在的问题，运用所学的采购及库存管理的相关理论 知识，通过重塑组织架构、建立奖惩制度、标准化设计流程等对F公司库存管理流程 进行重塑；通过提高预测的准确性、加强供应商备货管理、针对不同类型的原材料采用 不同的采购方法对F公司原材料库存进行控制；通过制定严谨的项目排产计划、制定 准确的车间工时预估办法、运用看板管理控制在制品库存进行控制；通过对呆滞库存 的处理、制定项目成品库存的管理制度对成品库存控制。最后，通过对F公司库存管 理实施改进措施后的效果进行分析评估，得出F公司库存周转率显著提高、呆滞库存 大幅降低、原材料、在制品、成品库存都有不同程度的改进。F公司库存管理优化的成 功案例，对于中国制造业库存管理的改进具有一定的借鉴意义。 关键词：库存管理改进；ABC分类管理法；供应商库存管理；库存周转率； 西南交通大学硕士研究生学位论文 第II页 Abstract Since 1990s, companies face an increasingly competitive market, due to the world economy develop rapidly, and integration of the world economy also proceeded apace. Companies want to be in an invincible position in the fierce market competition, they should meet customer needs as much as possible, on the other hand, they need to control costs strictly, efficient usage of capital, prevent the fossilization of funds, ensure the normal cash flow, so that enterprises can run in healthy way. Inventory management become more and more important for both domestic and foreign enterprises, how to develop an appropriate inventory management strategy, how to control inventory in the economic and reasonable level, to meet customers’ demand rapidly, in the same time enterprise hold the minimize the inventory, in order to accelerate the capital turnover of inventory, it is the main content of inventory management research. F company is a leading enterprise for gas pressure regulating equipment, which include design, manufacture, sales. It was acquired by Emerson in 2004, since then Emerson pay much attention to inventory management, after 10 years efficient control, F company obtains a good score, but there are still some issues in the inventory management process, procurement method according to different types of material, the project schedule plan, E&O raw materials. After investigating in F company, this paper analyzes the problems existing in inventory management, try to find out the solution accordingly. Firstly, introduces the current situation of F company's inventory management, and makes a specific analysis on the problems existing and the reasons of the problems. Secondly, used the relevant theoretical knowledge of purchasing and inventory management to solve the issues. Such as reshape the organizational structure, establish the reward and punishment system, and standardize the design process of F company. Share reliable forecast to suppliers, stock preparation agreement with suppliers, adopt different purchasing methods for different types of raw materials, control the raw material inventory of F company, formulating rigorous project scheduling plans, accurate workshop hours estimation methods, and controlling WIP inventory via Kanban system; Sluggish inventory and develop the system for finish good inventory. Finally, after the implementation of improvement measures for F company's inventory management, inventory 西南交通大学硕士研究生学位论文 第III页 turnover rate has significantly increased, the sluggish inventory has significantly decreased, and the inventory of raw materials, work-in-process and finish goods have been improved to varying degrees. The successful case of F company's inventory management optimization has certain reference significance for the improvement of inventory management in Chinese manufacturing industry. Key words: Inventory management improvement; Activity Based Classification; Vendor Managed Inventory; Inventory turnover 西南交通大学硕士研究生学位论文 第IV页 目 录 第1章 绪论 ....................................................................................................................... 1 1.1选题背景和意义 ............................................................................................................ 1 1.2国内外研究现状 ............................................................................................................ 2 1.3 论文研究方法与思路 .................................................................................................... 2 1.4论文基本框架 ................................................................................................................ 3 第2章 库存管理相关理论 ........................................................................................... 5 2.1库存管理相关的基本概念 ............................................................................................ 5 2.1.1 库存周转率（ITO）及库存周转天数（DOH） .................................................. 5 2.1.2 安全库存 ................................................................................................................. 6 2.2 库存管理的方法概述 .................................................................................................... 6 2.2.1 ABC分类管理法 ..................................................................................................... 7 2.2.2 MRP库存管理......................................................................................................... 8 2.2.3 看板拉动式管理法 ................................................................................................. 9 2.2.4 最小、最大值（Min-Max）库存管理法 .............................................................. 9 2.2.5 供应商库存管理法（VMI） ............................................................................... 10 2.2.6 安全库存管理法 ................................................................................................... 10 2.2.7 JIT库存控制法 ...................................................................................................... 11 第3章 F公司库存管理现状及问题分析........................................................... 12 3.1 F公司基本概况 ........................................................................................................... 12 3.1.1 F公司简介 ............................................................................................................. 12 3.1.2 F公司订单处理流程 ............................................................................................. 13 3.1.3 Oracle库存管理流程及相关设置介绍 ................................................................ 14 3.2 库存管理现状 .............................................................................................................. 17 3.2.1 库存管理责任不明确 ........................................................................................... 18 3.2.2 库存结构不合理 ................................................................................................... 18 3.2.3 项目用装置交货期长、在制品库存高 ............................................................... 20 3.2.4原材料频繁缺料 ..........................................................