优序法在工业企业去库存中的应用

Application of Optimal Order Method in Industrial Enterprise Destocking

工业企业"去库存"就是要去掉"市场过剩"的、不对路的商品产品,使生产商主动进行供给侧改革,提高供给产品的质量和效益,更好满足人民需要。笔者收集了全国规模以上工业企业2012-2019年数据,采用优序法建立与去库存相关的基准指标值来判断工业企业产品是否"过剩",再构建回归分析模型进行优化排序,找准"去库存"的主要抓手是:减少库存商品在产成品库停留的时间,缩短库存商品可供出售的天数;减少库存商品的资金占用,降低营业收入库存商品率;加速库存商品资金周转,提高存货资金的运营效率。最后以"徐工机械"为例,评价了该上市公司库存商品的管理效率,验证了研究结论的正确性。

Industrial enterprises"destocking"is to remove the excess market,wrong way of commodity products,make producers to take the initiative to conduct the reform of the supply side,to improve the quality and efficiency of product supply and better meet the needs of the people.To achieve this goal,it is not necessary to carry out empirical verification on several hypotheses,but to refine and standardize the guidelines from reality.This paper has collected the national industrial enterprises above designated size of the 2012-2019 data,the optimal order method is used to establish the benchmark index value related to inventory to determine whether the product of industrial enterprises is surplus or not,and then the regression analysis model is constructed to optimize the scheduling,identify the main starting point of destocking is:reducing the time that the goods on hand stay in the finished product warehouse,shortening the days that the goods on hand are available for sale;reducing the fund occupation of the goods on hand and the rate of the business revenue of the goods on hand;accelerating the fund turnover of the goods on hand and improving the operating efficiency of the inventory funds.Taking XCMG machinery as an example,this paper evaluates the management efficiency of goods on hand of this listed company and verifies the correctness of the research conclusion.