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纺织服装供应链库存控制与企业绩效管理研究 被引量：6

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摘要 本文选取43家纺织业和23家服装业上市企业为研究对象,采用面板数据分析方法,分析了1996-2008年间纺织服装企业采用供应链库存管理对企业绩效的影响。研究结果表明纺织服装业库存周转率与销售毛利率显著负相关;库存周转率与库存比重显著负相关;库存周转率与提前期显著负相关;库存周转率与公司规模显著正相关;纺织服装业ROA与库存周转率显著正相关。
作者 蔡红 干昕艳 周杰人
机构地区 东华大学旭日工商管理学院 上海行健职业学院
出处 《中国管理信息化》 2010年第14期84-87,共4页 China Management Informationization
基金 国家自然科学基金资助项目(70971020)
关键词 供应链 库存周转率 企业绩效 面板数据
分类号 F273.7 [经济管理—企业管理] F274 [经济管理—企业管理]
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参考文献9

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二级参考文献53

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共引文献50

同被引文献60

  • 1陈丽蓉,周曙光.内部控制效率对经营业绩影响的实证研究——来自中国证券市场的经验证据[J].财会通讯（下）,2011(1):113-116. 被引量：16
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引证文献6

二级引证文献24

中国管理信息化
2010年 第14期

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