摘要
选取27家国内上市家电制造企业为研究对象,采用面板分析方法,分析了2001～2006年间家电制造业供应链库存管理影响因素以及供应链库存管理对企业绩效的影响。研究发现总库存周转率、原材料库存周转率以及产成品库存周转率与销售毛利率、库存占总资产比重和提前期显著负相关;家电制造企业总库存和产成品库存周转率随企业规模的增大而加快;研究还发现总库存周转率与企业向前五名供应商采购比例负相关,与前五名销售商销售比例显著正相关;原材料库存周转率与前五名供应商采购比例负相关。另外,家电行业ROA与总库存周转率、原材料库存周转率以及产成品库存周转率正相关;而且,向前五名供应商采购比例越大,ROA越低。前五名销售商销售比例越大,ROA越大。
27 public-listed Companies were selected from the Household Appliance Industry in China. Panel Data analysis method was used to thoroughly analyze the factors of the supply chain inventory management in household appliance industry from 2001 to 2006 and how the inventory management influenced the enterprise performance. The result revealed that the total inventory turnover, raw material inventory turnover and finished goods inventory turnover are negatively associated with gross margin, the ratio of inventory to total asset and lead time. And the total inventory turnover and the finished goods inventory turnover are accelerated with the enlargement of enterprise scale. We also found that the total inventory turnover is negative with the quantity of top 5 retailers to total sales quantity; and positive with the quantity of top 5 suppliers to total purchasing quantity; but the raw material inventory turnover is negative with top 5 suppliers to total purchasing quantity. After that, the ROA is positive with total inventory turnover, raw material inventory turnover and finished goods inventory turnover; and when the ratio of top 5 suppliers to total purchasing quantity is high, the ROA is low; but when the ratio of top 5 retailers to total sales quantity is high, the ROA is high.
出处
《汕头大学学报（人文社会科学版）》
CSSCI
2008年第3期51-55,60,共6页
Journal of Shantou University(Humanities and Social Sciences Edition)
基金
中国博士后基金项目(20060390137)
广东省自然科学基金项目(06300989)
