高库存或滞压库存几乎是每个企业都会面临的问题。它不仅仅会增加库存管理的成 本，更会影响企业的现金流运转。如何解决滞压库存问题，往往成为企业的运营过程中 的重要挑战之一。现有关于企业滞压库存的问题研究，研究对象多集中于制造业的滞压 库存研究。本文选择贸易型企业为研究对象。贸易企业与制造企业不一样，它的库存是 由供应商提供，并非本企业生产。本文通过剖析贸易企业供应链各环节对滞压库存的影 响来研究滞压库存并提出解决方案。 论文研究对象为 A 电子贸易公司，是一家美资的电子元器件贸易企业。全球业务按 区域分为美国、欧洲和亚太三大区域。本文主要研究其在亚太区的三大主要产品线的滞 压库存问题。论文首先通过对比三大产品线的库龄、滞压库存占总库存比例以及库存周 转情况了解其库存实际情况和滞压情况；其次，通过对 A 企业相关部门以及公司中高层 管理访谈，识别库存滞压问题产生的原因，即预测订单数量过多、供应链计划计算结果 的误差、采购订单下达不合理、供应商送货的不准时、采购提前期过长、需求变更不合 理、滞压库存责任方划分不合理等。最后，针对滞压库存问题，从业务流程优化、部门 的权责划分、市场上下游协同、线上线下协同等角度思考，提出优化方案，并对优化方 案的实施效果进行初步分析。 关键词，贸易企业；滞压库存；供应链流程；优化方案II ABSTRACT High level inventory or aging inventory issue is a common issue for all the company. It will impact the daily operation. It will increase inventory management cost, as well as slow down the cash flow turn-over. How to resolve the issue, is one of the big challenges of management. In the past, researchers were focus on the inventory issue in manufacturing company. But now, I will take the trading company as the subject of researching. Compared to manufacturing company, trading company has its own character. It is without any manufacturing process and all the inventory are shipped from its vendors. When I study the inventory management of trading company, I would like to start with the supply chain process. It will bring me good points to root out the inventory issue and find the solutions. My paper is to study the aging inventory issue of Company A. Company A is a trading company of electronic components. According to the sales territories, it is divided to US, Europe and Asia Pacific. But in my paper, I will study the Asia Pacific business only. At the beginning of my paper, I analyzed the Aging and Inventory Turnover of the top 3 line cards. Then I had an interview with management team and asset operating users to identify the root cause of inventory issues. To conclude the interview result, the root causes of aging inventory are too much forecast orders, supply chain calculation issues, too much asset spec buy orders, supplier lead time issues, demand order changes issues and inventory liabilities issues. To resolve this issues, we should make a good rule of inventory liabilities, optimize the system planning program, the internal and external supply chain process. Key words: Trading Company; Aging Inventory; Supply Chain; SolutionIII 目 录 摘要...........................................................................................................................................I ABSTRACT .............................................................................................................................. II 第一章 绪论..............................................................................................................................1 1.1 研究背景和意义.......................................................................................................... 1 1.2 文献综述...................................................................................................................... 2 1.2.1 库存管理研究概论.......................................................................................... 2 1.2.2 滞压库存专题研究.......................................................................................... 5 1.3 研究内容和方法.......................................................................................................... 7 1.3.1 研究内容.......................................................................................................... 7 1.3.2 研究方法.......................................................................................................... 7 第二章 A 公司及其库存情况介绍..........................................................................................9 2.1 A 公司基本情况 .......................................................................................................... 9 2.1.1 A 公司业务范围介绍 ....................................................................................... 9 2.1.2 A 公司的组织架构介绍 ................................................................................... 9 2.1.3 A 公司的业务流程介绍 ................................................................................. 10 2.2 A 公司的库存滞压问题识别 .................................................................................... 12 2.2.1 A 公司库存问题分析 ..................................................................................... 12 2.2.2 库存问题的影响............................................................................................ 14 2.3 本章小结................................................................................................................... 15 第三章 滞压库存的原因分析................................................................................................17 3.1 库存问题访谈........................................................................................................... 17 3.1.1 访谈对象........................................................................................................ 17 3.1.2 访谈准备........................................................................................................ 17 3.1.3 访谈过程........................................................................................................ 17 3.1.4 访谈结果总结................................................................................................ 18 3.2 库存滞压原因剖析................................................................................................... 19 3.2.1 预测订单过多................................................................................................ 19 3.2.2 供应链计划计算结果的误差........................................................................ 22IV 3.2.3 采购订单下达不合理.................................................................................... 23 3.2.4 供应商送货不准时........................................................................................ 25 3.2.5 采购提前期过长............................................................................................ 26 3.2.6 需求变更不合理............................................................................................ 26 3.2.7 滞压库存责任划分不合理............................................................................ 27 3.3 本章小结................................................................................................................... 28 第四章 滞压库存优化策略....................................................................................................30 4.1 库存滞压优化总体思路........................................................................................... 30 4.2 降低冗余的采购订单下达....................................................................................... 31 4.2.1 控制需求订单的下达.................................................................................... 31 4.2.2 控制采购订单的下达.................................................................................... 34 4.2.3 允许采购部对不合理的销售订单进行冻结................................................ 35 4.3 明确库存责任方....................................................................................................... 35 4.3.1 责任归属销售部门......................................................................................... 35 4.3.2 责任归属采购部门...................................