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        本篇EMBA论文目录导航：           【题目】：汽车企业存货管控模式研究         【第一章】：汽车公司存货管理体系构建导论         【第二章】：存货管理的基本理论         【第三章】：XX汽车公司基本情况         【第四章】：XX汽车公司存货管理的现状         【第五章】：XX汽车公司存货管理的问题及原因         【第六章】：XX汽车公司全面存货管理体系构建         【参考文献】：XX汽车公司全面存货管理探讨参考文献与致谢
    以下是本篇EMBA论文的摘要与提纲：

    摘要：存货是一个企业为满足正常的制造和产品销售必须保有的流动性资产，是增加企业经济收入不可或缺的经济资源。目前，我国企业在存货资金与资金总量的占比上，达到了三分之一左右，有部分企业（房地产企业）占比达一半以上；这说明了在资金链管理中存货资金具有极为重要的份量；同时也说明存货资本沉滞现象在我国是较为广泛和严重的，也意味着企业存货的风险成本增加了、资金使用成本同之。          自开启工业化进程起，不论是国内还是国际，人不断地在探寻并创新着存货的管控理念和策略，前后形成了诸多先进的管控模式和法子。在实际运行中，这些管控模式和方法得到了很好实践，并使一些企业取得了一定的成绩。在我国，从80年代起，由计划经济逐步进入市场经济，市场经济存在的时间不长，一些企业的理念和思想还相对滞后，不能运用诸多较好的存货管控模式和方法，缺少存货管理的创新和应用，使得我国企业存货综合管理水平参差不齐，一些企业存在不小的差距，表现在：库存量一直居高不下，存货资金占用逐步增高。          一、本文研究目的。          1、本文通过对XX汽车公司报表及相关存货资料收集与整理，同时对企业经过深入考察、交流探讨、不断观察等科学方法，了解该企业存货管控能力以及现状中存在的问题。          2、针对n汽车公司存货管控能力以及现状中存在的问题，分析制约其能力提升和发展瓶颈；并从这些制约因素出发，找出其提升的关键点，提出构建n汽车公司全面存货管理体系。          二、主要内容。          本文首先通过对存货管理基本理论的理解，描述了存货的基本特点：第一个特点是自我扩张的特点。存货旳自我扩张特点是由下面两个因素构成的：一是定货与发货的时间间隔期，因为市场变幻莫测，定货与发货的间隔期往往较长，时间越长，营销部门的预算准确率就会下降，随之企业的库存就会扩大。二是企业的制造和营销等部门的任务和目的不一致所致。制造部门考虑的是完成任务，保证质量，过少考虑库存；营销部门考虑的是适销对路，库存往往不由其掌控，两个部门一旦脱节或目标不一，则会造成存货资金的增加。因此本特点企业控制较难。存货的第二个特点是占用的资金量较大，增加资金成本。资金的占用成本随着存货数量的增加而增加，二者呈正比关系；存货周转次数则会随着存货数量的增加而降低。而资金成本的上升，意味着企业的成本费用也会水涨船高，盈利能力自然会大打折扣；存货的第三个特点是面临存货贬值的风险，同时也因此会吞噬企业的有限资源。通过对上述三个特点的了解，提示存货管理在一个企业中的重要性和风险性。          在充分理解存货特性的基础上，对存货管理的内容进行界定和分类，从存货管理核算范围、存货采购控制的内容、存货存储控制的内容、存货领用控制的内容等方面介绍了存货管理的主要内容。          提出了不同类型企业，存货管理的功能侧重点是不一样的，制造业是密集型生产企业，集各项资源汇聚，不仅包括密集的技术、工艺资源，庞大的人力资源，更重要的占用了巨大物质资源，作为制造业的基石，物资资源构成了其资产的核心，存货是制造业重要的表现形式，因此在制造业，存货在生产管理中占有较大的比重，而相比较商贸服务业相对较低。          通过上述对存货的基本理解，本文重点对XX汽车公司存货管理的现状进行了剖析，从n汽车公司存货的构成及其结构、存货资产的状况、跌价准备情况、存货管理制度情况等对存货进行了分析，进而指出了 n汽车公司存货管理存在的问题：一方面存货制度存在问题，制度朝令夕改，变动太大，对同一业务事项一年出3-4项制度，传统的存货管理思想和经验方法仍旧在实践中发挥着作用，也是先进的存货管控理念和策略发展的限制因素；另一方面缺乏科学的管理方法和工具；第三是缺乏信息沟通与共享。          针对对汽车公司存货管理的剖析，本文提出了全面构建该公司存货管理体系，并从5个关键设计点阐明全面存货管理体系内涵：          首先从存货风险评估关键点设计，通过培训加强企业人员的风险意识，建立存货管理的市场风险预警系统，发挥行业组织对市场调节的机制功能，避免出现行业生产过剩，从而使企业的存货风险可预测、可控制、可完善。          其次从存货预算管理关键点设计，主要以建企业的存货预算体系，预算的编制、修改、执行和考核方法，从而使存货管理事前有预算，事中有控制，事后有分析。          第三从存货控制管理的关键点设计，通过建立供应商管理制度，健全企业采购计划和合同的订立制度，完善授权审批制度，使存货管理在制度上得到保证，同时加强存货在验收入库环节、保管控制环节、物资发出环节的责权分离，从而使存货控制管理更加规范和科学。          第四从存货绩效管理关键点设计，通过对存货绩效管理提高企业对存货的管控水平，通过对绩效考核编制方法的设定，考核结果可与员工的薪酬挂钩，也可以作为职务晋升，评先争优提供数据参考。          第五从存货信息管理关键点设计，通过对存货内部流程信息平台化的设计，使存货管理的各种收发存汇总表和明细表能够自动定义和自动存取，满足不同管理者的需求。          三、主要贡献。          通过多种方法和手段的运用，针对目前企业特别是对XX汽车公司存货管理近况进行调查和研究，挖掘存在于存货管理中的问题，经过调研，发现最尖锐的问题是：企业库存很高高，且每年都在增长，趋势向上，存货资产质量不高，存在跌价风险等问题；进而分析原因，提出了构建XX汽车公司全面存货管理的体系。          经过对存货的管控深入探讨和摸索，在存货上，提示企业加强管理，在资金上，提示企业对存货资金要有安全意识及管理意识，使资金保有持续性，并实现良性循环；在管理上，降低库存物资的跌价损失风险，使企业的存货周转次数得到提高，资金的利用率得到提升，促使资金在存货阶段价值最大化，使企业在激烈的市场角逐中崭露头角，谋求进一步的发展。          关键字：存货；存货管理；风险控制。          Abstract:Inventory is a sort of liquid assets which satisfies the normal manufacture andsales needs. It is also an indispensible resource that can bring economic benefits tothe enterprises. At present, the inventory assets of enterprises in China take upabout one third of the total assets, and the rate even reaches up to 50% in someenterprises（for instance,real estate enterprises）。 It does not only demonstrate thatinventory assets is crucial in capital chain management, but also shows that capitaltie-up phenomenon of inventory assets is quite common and serious, which willlead to the rise of the inventory risks and capital costs.          Since the commencement of the industrializatioii,people have madeexploration and innovation in inventory management theory and strategy both athome and abroad. They creates many advanced means and control modes forinventory management, which have been put into use and achieved stunningresults. In China,as it has only be^i a few years since the conversion from theplanned economy to market economy, people's thoughts and ideas are restricted.          The enterprises are unable to apply the advanced methods of inventorymanagement with a lack of innovation in this regard. As a result, the average levelof inventory management in enterprises of China is not very high. The mostprominent problem lies in the all-time high inventory level and rising capitaloccupation are listed as follows:          I . Research purpose          1.Through collecting and sorting out the financial statements and inventoiydocuments of XX Automobile Company, combining with in-depth survey,discussion and observation, this thesis analyzes tiie company's ability in inventorymanagement and control, and reveals its problems.          2.Based on XX Automobile Company's ability in inventory management and its problems,the thesis analyzes the restrictions to its ability aihancement anddevelopment, hence this thesis finds the key points for its improvement andproposes to establish a comprehensive inventory management system for XXAutomobile Company.          II. Main Content          Firstly, through understanding the fundamental theory of inventorymanagement, the thesis describes the characteristics of inventory. The first featureis the self-expansion characteristic, which is hard for enterprises to control.          Self-expansion characteristic is constituted of two factors. The first one is the timeinterval from ordering goods to shipment. As the market is very unpredictable, thelonger the interval is,the less accuracy of the sales department's budget will be,and the inventory will expand. The other factor is that production department andsales department etc. have different tasks and objectives. The productiondepartment cares more about finishing tasks and guaranteeing quality thaninventory, while sales department focuses on marketability. Any detachment ordiffered target between these two departments will lead to the increase ofinventory costs. The second feature of inventory is that it occupies more moneyand increases the cost of capital. The greater the inventory number is,the morecapital it occupies, and there will be less inventory turnover times. Rising capitalcost means more expenses and less profitability of the enterprise. The thirdcharacteristic is devaluation, which also devours corporate resources. Theimportance and risks of inventory management in an enterprise are manifestedthrough the understanding of these three characteristics.          Based on the folly comprehension of the characteristics of inventory, thisthesis defines and categorizes the contents of inventory management, andintroduces the main contents in various aspects including accounting scope ofinventory management, procurement control, storage control and consumingcontrol of inventory, etc.          This thesis presents the focuses on inventory management functions ofdifferent types of enterprises. The manufacturing sector converges all sorts ofresources, including the intensive technology resources and abundant humanresources, but most importantly, it occupies enormous material resources. As theheadstone of manufacturing, material resources make up the core of its assets.          Inventory is a crucial manifestation of manufacturing. Thus inventory managementaccounts for a large proportion in manufacturing industry, while in commerceservices industry it holds a relatively low ratio.          Through the basic comprehension of inventory mentioned above,the thesisfocuses on analyzing inventory management of XX Automobile Company fromvarious aspects including the composition and structure of its inventory, currentsituation of its inventory assets,devaluation reserves and inventory managementsystem. Then it points out the problems of XX Automobile Company inventorymanagement. Firstly, there are problems in inventory system: the principlesconstantly change; 3 to 4 principles on the same issue could be put forward in oneyear; the conventional methods of inventory management are still in practice,which block the development of the advanced inventory management theory andstrategy. Secondly, the enterprise lacks the scientific management methods andmeans. Thirdly, different departments lack communication and knowledge sharing.          Based on the analysis of inventory management of XX Automobile Company,this thesis proposes to establish a inventory management system for the company,and demonstrates the connotation of the comprehensive inventory managementfrom five key points:          1.Inventory risk assessment. This paper tries to help to strengthen employees'          awareness of risks through training, establish, a risk warning system, and utilize theindustry organization's function to regulate the market so as to make inventoryrisks predictable, controllable and perfectible.          2.Inventory budget mmagement. By establishing inventory budget system,and creating methods to compile, modify, implement and verify the budget, thispaper suggests that there should be budget, control and analysis through the wholecourse of inventory management;3.Inventory control management. This thesis aims to perfect the enterprise'sprocurOTient plan and contract system by establishing supplier managementsystem, and perfect the authorized approval system so as to ensure inventorymanagement guaranteed in institution. Meanwhile, this thesis also tries tostrengthen the separation of rights and obligations from put-in storage, storage, tofinal delivery, so that inventory control management can be more scientific.          4.Inventory performance management. This thesis aims to improve the enterprise's inventory management level through performance management. Bysetting pCTfoimance assessment system,the assessment result can be linked toemployees' salary, which can also provide references to promotion and awards;5. Inventory information managOTient. The internal process informationplatform should be established for inventory management, which enables all sortsof receiving and dispatching sximmary statements and detailed statements topossess automatic access and can be automatically defied in accordance with thedifferent administrators' demands.          III. Main Contributions          By adopting the diversified methods and means, this thesis surveys andstudies inventory management status,identifies the existing problems ofenterprises,especially XX Automobile Company. There are many problems. Theinventory level is very high, and keeps rising every year. The inventory's quality isnot good, and devalue risks exist. Then the thesis analyzes the causes and proposesto establish, a comprehensive inventory management system for XX AutomobileCompany.          Based on the in-depth study and exploration on inventory management, thisthesis reminds enterprises of enhancing inventory management and beingconscious of the safety and management of inventory capital, and ensures abenignant cycle of sustained capital. The enterprises should lower the risk ofdepreciation, so as to increase inventory turnover efficiency and capital utilizationrate. And enterprises should also ensure the maximum capital appreciation duringinventory stage, which, enables enterprises to make a figure in the fiercecompetition and seek farther development.          Key Words: Inventory; Inventory Management; Risk Control.

    目录     1.导论       1.1背景与意义       1.2研究目的       1.3存货的发展历程及现状       1.4研究思路、方法     1.4.1研究思路     1.4.2研究方法       1.5主要贡献       2.存货管理的基本理论       2.1存货的概念及特点     2.1.1存货的概念     2.1.2存货的特征       2.2存货管理的主要内容     2.2.1存货釆购控制的内容     2.2.2存货存储控制的内容     2.2.3存货领用控制的内容       2.3存货管理的功能     2.3.1企业生产或销售的需要     2.3.2物资成本合理性     2.3.3应付市场行情变换的需要     2.3.4资金管理的需要       2.4存货管理的模式     2.4.1传统库存管理模式     2.4.2联合库存管理模式；     2.4.3供应商管理库存模式     2.4.4协同式供应链库存管理模式       3.XX汽车公司基本情况       3.1企业基本情况     3.2企业能力情况       4.XX汽车公司存货管理的现状       4.1存货结构及布局     4.2存货资产质量状况     4.3存货资产风险状况     4.4存货管理制度情况       5.XX汽车公司存货管理的问题及原因       5.1存货管理存在的问题     5.1.1存货管理制度问题     5.1.2存货管理的方法和工具问题     5.1.3信息管理问题     5.1.4宏观经济方面       5.2存在问题的原因     5.2.1环境变化对存货管理的影响     5.2.2信息技术对存货管理的影响     5.2.3企业管理水平对存货管理的影响       6.XX汽车公司全面存货管理体系构建       6.1存货风险管理的关键设计     6.1.1市场风险防范设计     6.1.2技术风险防范设计     6.1.3内部控制防范设计       6.2存货预算管理的关键设计     6.2.1主要控制点的设计     6.2.2存货预算的编制方法设计       6.3存货控制管理的关键设计     6.3.1采购控制的设计     6.3.2保管控制的设计     6.3.3充分整合内部物流资源，利用第三方物流       6.4存货绩效管理的关键设计     6.4.1主要控制点设计     6.4.2存货绩效考核编制方法设计       6.5存货信息管理的关键设计     6.5.1ERP及内控流程设计     6.5.2ERP系统的评价     6.5.3推进ERP系统的意义和作用       参考文献     后记     致谢

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