摘要
以我国制造业上市公司1998-2004年的经营数据为依据,实证分析了库存管理对企业绩效的影响。结果表明,存货和企业绩效呈倒U型,说明不是存货最少的公司能够获得最好的绩效,而是持有最优存货量的企业才能获得最好的绩效,这为我国企业选择存货持有量提供了参考。
On the basis of listed company’s empirical data between 1998 and 2004,this paper investigates the effects of inventory on firm’s performance. It shows that the configuration of the inventory in relation to the firm’s performance is significantly '∩' shaped. The implication of this result reveals that the firm with the lowest inventory can’t obtain the best performance,but the firm,which chooses the best inventory,gains the best performance. This research result offers reference for firms to choose inventory.
出处
《汕头大学学报（人文社会科学版）》
CSSCI
2008年第1期60-64,共5页
Journal of Shantou University(Humanities and Social Sciences Edition)
关键词
库存管理
制造业
绩效
inventory management,performance,Chinese manufacturing listed firms
