森马服饰有限公司库存管理存在的问题与对策-毕业论文

2024年3月15日发(作者：逢场作趣)

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摘要：

存货作为一种流动资产，占据着流动资金的份额。一般来说，存货会占到服

装企业总资产的30%左右。存货的管理利用是否高效，会直接影响到企业的资金占用

率和企业运作效率。因此，企业想要提高自身的盈利水平、为了避免库存成本高，对

库存的管理必须重点管理。然而管理水平的不用直接影响企业的资金占用程度的多少。

企业选用高效的管理方案，降低企业的整体库存资金的占用，加快存货和总资金在企

业的周转速度，使企业能健康的运行和发展，同时企业的供应链的管理水平也能提高。

相比于同行业的服装企业，在电子商务快速发展的过程中森马面临巨大的问题线

上网点和线下实体店业务冲突，更加不利的是森马的线下加盟收入占比较大，两者之

间的矛盾尤为突出。“如果线上、线下实体店的产品一模一样，也就是说两者之间的

盈利是相互排斥的，因此线下商家对线上产品比较抵触”。森马2017年的财务报告

中显示，总盈利为120.28亿元，与2016年相比增长12.76%。但是，归属于上市公

司的净利润却与2016年相比下降了21.63%。对此，森马方面表示，加大研发投入、

过季存货量的增加以及发展电商业务消耗的费用的增加。与此同时，下半年为了确保

线下商家的利益，将线上产品确定为库存清理的方式，转变了线上产品的经营方式。

调研发现，线上产品的百分之六十到六十五均为往年款式，其余的新品也与线下商家

不同。

关键词：库存管理;供应链;问题对策

指导老师签名：

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: