1、新闻毕业论文会计本科毕业论文（Journalism graduation thesis Accounting Undergraduate Thesis）Undergraduate thesis of accountingUndergraduate thesis of accountingProblems and Countermeasures of stock management of Jinbei Automobile Limited by Share LtdAbstractIn todays fierce market competition, in order to survive a
2、nd develop, enterprises must respond promptly to the rapidly changing market, and reduce the inventory, reduce inventory costs, improve the core competitiveness of enterprises. Occupy a large proportion of current assets in the stock Jinbei Automobile Company, the effectiveness of its management, ha
3、s a direct impact on the business activities and achievements of Jinbei Automobile Company, its management has become the key content and the center link of Jinbei Automobile Company, the rate of inventory growth accelerated business capital chain tight, and pose a threat the overall operation of th
4、e enterprise. The scientific and reasonable inventory management, can reduce the total inventory cost, decrease inventory cost is not only reflected in the enterprise reduce the outflow of cash, but also directly reflected in all aspects of rationalization, automobile structure models of scientific
5、management, has important significance to research on Jinbei Automobile Company inventory management.KeywordsInventory, inventory management, inventory turnoverFirst, the basic situation of enterprisesJinbei Automobile Limited by Share Ltd (hereinafter referred to as Jinbei Automobile Company) is a
6、listed company, listed in July 1992, the company registered capital of $444 million 160 thousand, the beginning of 2000 for profit, the companys main business industry for the transportation equipment manufacturing industry, the main business scope for light trucks and parts of the development, manu
7、facturing, sales and service, from 1999 the annual profit since the production and operation, profitability has been growing steadily. The company covers an area of 38000 square meters, building area of 22600 square meters. The main production equipment has more than 180 sets, of which CNC machining
8、 center 2, CNC engraving machine, CNC marking machine, CNC horizontal lathe more than 20 sets. The company has always adhered to the automobile and related industries as the leading factor, through asset stripping, corporate restructuring, upgrading technology, expanding investment, strengthen the e
9、nterprise culture construction, tamp the foundation of production company, broaden the product series, the independent system has formed parts manufacturing and sales of “golden cup“ brand, and has gradually to expand the domestic market, enhance the competitiveness of the company, is a set of casti
10、ng, machining and assembly as one of the modern enterprise, has the first-class technical personnel and advanced machinery and equipment, is full of vitality and has broad prospects for development of enterprises. To develop, to compete and to achieve better benefits, scientific management is indisp
11、ensable. The company has always adhered to the market oriented management, adhere to the quality and efficiency as the management center, adhere to strict cost management, management as a matter of enterprise prosperity and decline of major events. In product quality management, the implementation o
12、f “self inspection, mutual inspection, special inspection“ three inspection system, to prevent the production of substandard products, improve product quality. The company has successfully passed the ISO/TS16949 international quality bodyOneDepartment certification, ISO9001:2008 international qualit
13、y system certification, improve the quality function and enterprise management, products won the national and local “quality trustworthy“ honorary title.Two, Jinbei Automobile Limited by Share Ltd inventory management present situation analysis(1) status quo of stock management of Jinbei Automobile
14、Limited by Share LtdAccording to the inventory management theory related to the causes of inventory, we can see that the causes of inventory in the automobile industry are caused by the uncertainty of sales. Since the uncertainty of sales exists objectively in the sales process, a certain amount of
15、inventory reserve is necessary. In order to understand the Jinbei Automobile Companys inventory management, this paper carries on the statistics to the three years of inventory management data of Jinbei Automobile Company, which accounted for the proportion of current assets, inventory turnover rate
16、 from the two aspects of analysis.1. proportion of enterprise inventories to current assetsThrough the analysis of the financial data of Jinbei Automobile Company in 2007 -2009, we can get the proportion of the inventory of the current assets of Jinbei Automobile Company in 2007 -2009, as shown in t
17、he figure1.Figure 1: Jinbei Automobile 2007 -2009 stock accounted for the proportion of current assets in general, for the production of manufacturing enterprises, stock enterprises accounted for the total current assets at 20%-40%, and from the above chart all results in percentage value above 40%,
18、 and every year it continues to grow, especially in 2008, 2009, the proportion of straight up the liquidity focused too much on the stock, it may make the enterprise stock liquidity problems, the further analysis of the inventory turnover rate.2. enterprise inventory turnover rate of inventory turno
19、ver, is the enterprise for a certain period of operating cost (or cost of sales) ratio and average inventory balance, reflect the enterprise production and operation of various aspects of management, enterprise solvency and profitability. Usually, the calculation formula of inventory turnover rate i
20、s:TwoThe inventory turnover rate (turnover) = operating costs / average inventory balance the average inventory balance (= inventory balance at the beginning of the year and year-end inventory balance) /2 through the analysis of inventory management data on the gold cup automobile company in 2007 to
21、 2009, the 2007 -2009 annual inventory turnover rate, as shown in Fig.2.Figure 2: Jinbei car inventory turnover rate in 2007 -2009As you can see from Figure 2, the inventory turnover rate of Jinbei Automobile Company in 2007 isSeven692008 years forSix352009 years forFive68. From the three years of b
22、usiness inventory turnover rate, with a declining trend, low efficiency in the use of inventory turnover rate will inevitably affect the enterprise funds, increase the cost of capital, which will make the inventory is converted to cash or accounts receivable to slow down, eventually making Jinbei Au
23、tomobile competitiveness decline, so enterprises should strengthen the inventory management as soon as possible. Through the above analysis we can see that the inventory problem of Jinbei Automobile Company is mainly manifested in the following aspects: the proportion of stock funds Jinbei Automobil
24、e Company is too high, will make a lot of money backlog and can not be effectively used, market risks increase in business process. The Jinbei Automobile Companys inventory turnover rate is low, and decreased year by year, will affect the efficiency in the use of company funds, increase the companys
25、 cost of capital, thereby affecting the economic benefits of the company. In order to maintain certain shipments, enterprises have to Jiadaku stock.(two) analysis of the problems existing in the stock management of Jinbei Automobile Limited by Share Ltd1. production technology lags behind the existi
26、ng problems, the automotive industry is an important energy consuming industries, energy saving and emission reduction is a major issue facing the worlds major automotive groups. In addition, China successfully hosted the Olympic games. A slogan advocated by the 2008 Olympic Games: Green Olympics, e
27、nvironmental olympics“. Since July 1, 2008, the power of national emission standards implemented by the state on automobile emissions has been rapidly reflected. Statistics show that in July, Jinbei Automobile Companys commercial vehicles quickly changed from hot selling to production and sales decl
28、ine, in which the card sales fell year on year16.01%, heavy truck is the first increase in production and sales year-on-year negative.ThreeAt present, most of the traditional cars running by Jinbei Automobile Company are not up to the environmental standard of the Olympic games. The requirement of e
29、nvironmental protection, the increase of investment in fixed assets and the warming of tourism market have brought the demand for replacement of cars, buses and trucks, and the enterprises have encountered the Olympic business opportunities. So that the original production of a large backlog of cars
30、 in the warehouse, can not sell.The problems of Jinbei Automobile Company currently has been using the ERP management information system 2. inventory management information system, but there are still not fully meet the management needs of the problem, the ERP system provides a unified business mana
31、gement information platform for the enterprise, the enterprise internal and external supply chain all the resources and information for unified management, this integration can eliminate the internal division because information barriers and information islands caused by the transmission channel sho
32、rten information, make decision between surface and base and various departments to communicate more quickly,Greatly enhance the ability of enterprises to respond quickly to the market. At the same time, it increases the transparency of management, helps to change the inefficient system within the e
33、nterprise, and reduces the occurrence of waste, corruption and other phenomena. Information resource is an important resource of enterprise, and data is the carrier of information. ERP plays a role in normal operation, which requires enterprises to accumulate a large number of accurate and complete
34、data, and promote the basic management of information resources. But the implementation of ERP project in Jinbei Automobile Company, some enterprises on the details of the data problem is not given enough attention, resulting in the actual data “garbage in, garbage out, erroneous data and even lead
35、to cause harm to the enterprise decision-making mistakes, the application effect of natural little. ERP not only seriously affected the sale of automobile and parts, but also caused great waste of enterprise resources, resulting in the rapid expansion of automobile and parts inventory.The developmen
36、t of todays enterprise industry 3. cost of inventory management problems the improper management of the automobile production quantity has four characteristics: car production is increasing; automotive industry liquidity; distribution channel; user information dispersion. These four characteristics
37、determine the car industry has a high level of inventory. As for the Jinbei Automobile Company for large-scale enterprises, their production lines, warehouse storage and huge investment for finished goods and raw material reserves, which leads to the increase in inventory levels, also means that the
38、 decline in inventory turnover rate. For the automotive industry, when the consumer level can not meet the sight, often will turn to other brands, while the car belongs to the consumer, the use of a longer life cycle, which means that the brand in a certain period of time to obtain the favor of cons
39、umers, has caused the production out of the car, no way pin. Because of the financial crisis in 2008, many small businesses have been closed down in 2007, Jinbei Automobile Company production of parts of the backlog in the warehouse sold, led to a large number of enterprise spare parts backlog in th
40、e warehouse, resulting in many parts of rust, deformation, not normal use, while the export market downturn, the number of vehicle exports greatly drop, this situation not only affects the normal cycle of enterprise fundsFourTransfer, resulting in waste of funds, and ultimately affect the Jinbei Aut
41、omobile Companys economic benefits and good operation. The increase of production cost in early 2008 due to the national implementation of a moderately tight monetary policy, the prices of raw materials, natural disaster, and the appreciation of the renminbi, the impact of the international financia
42、l crisis on the real economy began to appear after the car market sales continued to decline, the growth rate dropped significantly, rising raw material prices and vehicle prices “eat“ out factory profits. Automobile manufacturers profiteering era is coming to an end, manufacturers to achieve profit
43、 growth to find new profit growth point. It failed to make full use of third party logistics management in the automotive industry, until the beginning of 1990s, the concept of the automobile logistics was introduced into china. In foreign countries, the 80% finished automobile factory uses third pa
44、rty logistics to manage, while the automotive logistics in China has just started. Due to a large number of enterprises in production, transport conditions, the company failed to smooth delivery, resulting in the final inventory increases, the third-party logistics is obviously insufficient utilizat
45、ion, causes the traditional logistics supply chain system of Jinbei Automobile has been unable to meet the needs of modern automobile industry market competition.Three, inventory management problems, countermeasures(1) strengthening market research and developmentIn order to ensure the sustainable d
46、evelopment of Jinbei Automobile Company, it is necessary to make great efforts to promote the R node enterprises in the supply chain to improve on-time delivery rate of more than 5%; shorten the production cycle time of order? 25%? 35%; node enterprises in the supply chain value-added productivity i
47、ncreased more than 10%. These data show that, due to the implementation of supply chain management, supply chain enterprises have achieved development in varying degrees, of which the “order production cycle time shortened“ is the most obvious. This means that the Jinbei Automobile production and sa
48、les of the company to cycle from research and development to promote the automobile greatly shorten, the turnover cycle, improve capital utilization, reduce inventory is important.(three) control the best cost strategy of inventoryImproved 1. to establish the best economic inventory: Automotive Rese
49、arch and development models of the first batch, participate in the design scheme to realize the diversification of models, only sales lo, consumers can accept. Before production, full attention should be paid to the demonstration of vehicle type, demonstration and prediction of target market capacity. It is necessary to predict the range of consumer groups by means of the re certification of the model. The consumer groups include the actual buyers and potential buyers, the random buyers and the planned buyers. (2) combining various market factors, subdivide the c
