企业风险管理框架下的存货管理机制研究 .pdfVIP

学兔兔 第46卷第1期 煤 炭 工 程 Vo1．46，No．1 2014年第1期 C0AL ENGINEERING No．1，2014 doi：10．1 l799／ce20l401045 企业风险管理框架下的存货管理机制研究 范宝营 (中国矿业大学管理学院，江苏徐州 221116) 摘 要：企业因存货管理不善引发财务危机，导致经营陷入困境甚至宣告破产的例子一直屡见 不鲜。作为企业运营中常见的一项风险，如何在全面风险管理的框架下有效进行存货的风险管理是 许多企业关心的问题，以煤机制造企业为例，就存货相关的风险评估、风险管理策略的制定、存货 风险管控方式及手段等管理机制展开深入研究，以期为相关制造型企业提供理论与实践上的参考。 关键词：存货风险管理；风险评估；风险管理策略 中图分类号：TD一05 文献标识码：B 文章编号：1671—0959(2014)01-()144-()3 Study on Inventory Management Mechanism Under Risk Management Framework of Enterprise FAN Bao—ying (School of Management，China University of Mining and Technology，Xuzhou 221116，China) Abstract：Due to a poor management of the inventory，a financial crisis could be occurred in the enterprise and would cause the operation in difficulty and the bankruptcy declared which could be a common case．As one risk occurred in the operation of the enterprise，how to effectively make the risk management of the inventory under the framework of the full risk management became an issue concerned by many enterprises．Taking a coal machinery manufacturing enterprise as an example，a deep study was conducted on the establishment of the risk management tactics，the risk management and control method and means of the inventory，and other management mechanism in order to provide theoretical and practical references to the related manufacturing enterprises． Keywords：risk management of inventory；risk evaluation；risk management tactics 存货，是指企业在日常活动中持有的以备出售的产成 货的风险管控是这里研