森馬服飾有限公司庫存管理存在的問題與對策-畢業論文

2024年3月15日發(作者：逢場作趣)

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摘要：

存貨作為一種流動資產，占據著流動資金的份額。一般來說，存貨會占到服

裝企業總資產的30%左右。存貨的管理利用是否高效，會直接影響到企業的資金占用

率和企業運作效率。因此，企業想要提高自身的盈利水平、為了避免庫存成本高，對

庫存的管理必須重點管理。然而管理水平的不用直接影響企業的資金占用程度的多少。

企業選用高效的管理方案，降低企業的整體庫存資金的占用，加快存貨和總資金在企

業的周轉速度，使企業能健康的運行和發展，同時企業的供應鏈的管理水平也能提高。

相比于同行業的服裝企業，在電子商務快速發展的過程中森馬面臨巨大的問題線

上網點和線下實體店業務沖突，更加不利的是森馬的線下加盟收入占比較大，兩者之

間的矛盾尤為突出。“如果線上、線下實體店的產品一模一樣，也就是說兩者之間的

盈利是相互排斥的，因此線下商家對線上產品比較抵觸”。森馬2017年的財務報告

中顯示，總盈利為120.28億元，與2016年相比增長12.76%。但是，歸屬于上市公

司的凈利潤卻與2016年相比下降了21.63%。對此，森馬方面表示，加大研發投入、

過季存貨量的增加以及發展電商業務消耗的費用的增加。與此同時，下半年為了確保

線下商家的利益，將線上產品確定為庫存清理的方式，轉變了線上產品的經營方式。

調研發現，線上產品的百分之六十到六十五均為往年款式，其余的新品也與線下商家

不同。

關鍵詞：庫存管理;供應鏈;問題對策

指導老師簽名：

Problems and counter measures ininventory management of

mir clothing .

Studentname Class:140971

Supervisor:

Abstract:

Inventory, as a current ast, occupies the share of liquidity. In general,

inventory will account for about 30% of the total asts of apparel companies. Whether the

management of inventory is efficient or not will directly affect the capital occupancy rate

of the company and the operating efficiency of the company. Therefore, companies want to

improve their own profitability, in order to avoid high inventory costs, the management of

inventory must focus on management. However, the level of management does not directly

affect how much the company's capital is occupied. Enterpris choo an efficient

management program to reduce the company's overall inventory of funds, speed up the

inventory and total capital in the company's turnover, so that companies can run and

develop healthily, and the company's supply chain management can also improve.

Compared with apparel companies in the same industry, in the process of rapid

development of e-commerce, Semir faces a huge number of problems in online and offline

store conflicts, and even more unfavorable is that Semir’s offline sales account for a

relatively large proportion. The contradictions between them are particularly prominent. "If

the online and offline stores have exactly the same products, that is, the profits between the

two are mutually exclusive, offline merchants are more resistant to online products."

Senma's 2017 financial report showed that the total profit was RMB 12.228 billion, an

increa of 12.76% compared to 2016. However, the net profit attributable to listed

companies decread by 21.63% compared with 2016. In respon, Semir said that it will

increa investment in R&D, increa stocks in the quarter, and increa the cost of

developing e-commerce business. At the same time, in order to ensure the interests of

offline merchants in the cond half of the year, online products have been identified as a

method of inventory clean-up, which has transformed the way online products are handled.

The survey found that 60 to 65 percent of online products are models of previous years,

and the remaining new products are also different from offline merchants..

Keywords:Inventory management;The supply chain;Problems counter measures

Signature of Supervisor: