摘要
存货既是在资产负债表中流动资产列示的一个重要项目,对企业的支付能力和变现能力有着重大的影响,也是利润表中销售收入和销售成本的直接来源存货管理方法的好坏直接会关系到企业的资金流转速度,进而影响企业的运营能力与长远发展。存货管理出现问题导致存货积压,严重的甚至会影响企业的生存。本文主要研究国产运动品牌的代表--李宁体育服装有限公司,发现了公司存在存货积压的问题,并分析了造成存货积压问题产生的原因,相应的提出了改善存货管理办法的解决措施。本文对李宁公司改善存货管理水平具有一定的意义,也为相关服装企业的存货管理提供借鉴。
Inventory is not only an important item listed in the current assets of the balance sheet,has a significant impact on the enterprise's ability to pay and realize,but also the direct source of sales income and cost of sales in the income statement.The quality of inventory management method directly relates to the capital flow speed of the enterprise,thus affecting the operation ability and long-term development of the enterprise.Inventory management problems lead to inventory overstock,and even seriously affects the survival of enterprises.This paper mainly studied the representative of domestic sports brand-LI-NING Sports Clothing Company,and found the inventory overstock problem of the company.By analyzing the causes of the inventory overstock problem of the company,we put forward the corresponding measures to improve the inventory management.This paper has a certain significance for LI-NING company to improve the inventory management level,and also provides reference for the inventory management of relevant garment enterprises.
作者
邓田峯
Tianfeng Deng(East China Jiaotong University,Nanchang,Jiangxi,330013,China)
关键词
李宁体育
存货管理
库存优化
LI-NING Sports
Inventory Management
Inventory Optimization
