【作者】 陈洪雷；

【导师】 余忠林；

【作者基本信息】 安徽理工大学 ， 管理科学与工程， 2012， 硕士

【摘要】 目前,我国食品价格涨幅较大,使中小企业在这方面的投入增加。另外,随着世界经济复苏放缓、我国货币政策在一定程度上收紧、企业生产成本变高,这些多重不利的因素挤压下,中小型企业的运营面临着很大的困难。有限的资金能够有效的利用,对企业的长久发展具体战略性意义。中小企业的员工多为农民工,其稳定性差,流动性强,给企业管理带来了不定影响,造成资源浪费,其中对食品库存管理的影响尤为显著。并以此为切入点,选取P公司为对象,来研究资金如何有效利用。首先,通过查找有关食品研究的资料,掌握了有关这方面的研究现状,了解到学者常常把食品作为易变质物品来研究。其次,通过整理有关食品的知识,可以把食品粗分为易腐食品和不易腐食品。影响其质量的因素主要有温湿度、霉腐、害虫等,而季节、地域差异也会对同种食品的质量造成不同的影响。再次,梳理了库存理论,为库存决策提供了理论基础。然后,实地调查P公司。它是一家毛皮深加工企业,密集使用农村劳动力,在食品方面的投入较多,但库存管理松懈,资源浪费严重。另外详细收集了该公司有关食品消耗的数据并分析了其中规律,发现短期水平内易腐食品的变质率为常数；观察到P公司的年食品消耗费用具有一定的周期性,其主因是民工返乡和企业的淡旺季。最后,引入了马尔萨斯模型,且利用EOQ模型和改进的马尔萨斯模型分别对P公司的不易腐食品和易腐食品的采购方案、库存成本等进行了优化研究。不仅精确了食品的采购计划,而且资金得到了有效利用,为企业预算提供了支持。图23表10参73更多还原

【Abstract】 Currently. it’s due to the increase in food prices, so that the input of SMEs(small and medium enterprises)in this regard. Along with the international economic recovery is slowing down, domestic monetary policy tightening, enterprise production cost increasing rapidly, under the multiple adverse factors squeezing. SMEs face great difficulties of production and management. Limited funds can be effectively used, on the long-term development of enterprises specific strategic significance.Employees of these SMEs are mostly migrant workers, poor stability and rich in liquidity of the uncertain impact to the enterprise management. It’s wasting of resources, including food inventory management is particularly significant. And as a starting point, we the selected P-company, studying how the funds to effectively use. First, by looking for information about the food material research, we can master the status of research in this area, and we have learned that scholars often use food as perishable goods to study. Secondly, we can sort out the knowledge to the relevant food. And it can be roughly divided into perishable food and non-perishable food. We know that most of the vegetable species has the characteristics of perishable and the resource will be lost in the stored procedure. The factors of affecting their quality are mainly temperature and humidity, mold rot and pests. And season, geographical differences will be the same kind of food quality caused by different effects. Again, combing the inventory theory provides a theoretical basis for the inventory decision. Then we survey P-company and know that the company is a fur deep processing enterprises. They invest more in food, but management of food stocks is slackened and seriously wasting of resources. And we have collected the data on food utilization and we have analyzed the regular pattern. We founded that perishable food in the short term the level of deterioration is constant, and observed that the annual food consumption costs with a certain periodicity, mainly due to the returning migrant workers and enterprises busy season or off-season. Finally, it have introduced the model of Malthus. and study by using EOQ model and improved Malthus model separately on the P-company’s non-perishable food and perishable food procurement plan, inventory cost are investigated. It will not only accurate procurement plans, and funds are used efficiently, and provides support for the corporate budget.更多还原