会计学院知识库

    近十年来，交通出行的多样化给客车企业造成了巨大的冲击，尤其是受飞机机票打折、高铁快速发展、自驾出行普遍化，以及新冠疫情造成的大宗原材料价格攀升等影响，把客车生产企业的生存空间挤压得越来越小。根据国家统计局2021年揭晓的最新数据表明，2020年中国客车行业整体需求呈现下跌趋势，2020年大中型客车市场销量总体下滑28.28%。在供给侧改革及环保标准日益严格的大趋势下，行业利润率也在不断降低。存货在客车企业中种类多、数量多、收发频繁，是客车企业监管的重点环节。在如今集群化和上下游结合的链式竞争中，互联网的普及和价值链理论的延展给企业存货管理带来了新的视角。虽然客车企业在存货管理方面实行了许多举措，但是，复杂万变的经济环境和信息技术的与日俱新，使客车企业在存货管理上依然有诸多亟待解决的问题。从价值链视角出发延长存货管理链条，有利于企业在激烈的竞争中占有一席之地。

    本文选取了客车行业中具有代表性的宇通客车作为研究对象，通过了解其基本的经营情况和存货管理现状，得出宇通客车在生产经营和存货管理方面存在一定的问题。在此基础上，以价值链作为分析视角，构成了聚焦于采购、生产、销售三个关键环节的内部存货价值链，以及外部上游供应链和下游销售链的分析框架，探寻存货内外部价值链管理方面存在的具体问题及原因。通过分析发现，采购计划安排不合理、部门之间协同性较差，生产策略不合理、生产方式存在弊端，销售团队管理不足、销售渠道不完善，供应商压榨以及销售策略不合理等原因共同作用，造成了宇通客车原材料和在制品积压严重、采购效率低下、资产利用率较低、产品增值乏力、供应商分散程度较大、产品赊销比重过大等问题。最后，针对宇通客车存货管理面临的问题及原因，分别从内外部价值链两个角度提出相应的优化意见和保障措施，期望对新形势下改善客车企业的存货管理作出一点有益的探索。

      In the past decade, the diversification of transportation has caused a huge impact on bus companies. In particular, the discount of air tickets, the rapid development of high-speed rail, the popularization of self-driving, and the rising price of bulk raw materials caused by the COVID-19 pandemic have squeezed the living space of bus manufacturers. According to the latest data released by the National Bureau of Statistics in 2021, the overall demand of China's bus industry in 2020 showed a downward trend, and the sales volume of large and medium-sized bus market declined 28.28% in 2020. Under the general trend of supply-side reform and increasingly strict environmental protection standards, industry profit margins are also decreasing. Inventory is the key link of supervision in bus enterprises because of its variety, quantity and frequency of sending and receiving. In today's cluster and upstream and downstream combination of chain competition, the popularity of the Internet and the extension of value chain theory to the enterprise inventory management brought a new perspective. Although bus enterprises have taken many measures in inventory management, there are still many problems to be solved in inventory management due to the complicated and changeable economic environment and the development of information technology. Extending the chain of inventory management from the perspective of value chain is beneficial for enterprises to occupy a place in the fierce competition.

          In this paper, yutong bus, a representative bus in the bus industry, is selected as the research object. Through understanding its basic operation and inventory management situation, it is concluded that Yutong bus has some problems in production management and inventory management. On this basis, from the perspective of value chain, the analysis framework of internal inventory value chain focusing on the three key links of procurement, production and sales, as well as external upstream supply chain and downstream sales chain is formed to explore the specific problems and causes of internal and external value chain management. Through analysis, it is found that unreasonable purchasing plan arrangement, poor coordination between departments, unreasonable production strategy, malpractice of production mode, insufficient management of sales team, imperfect sales channel, squeezing of suppliers, unreasonable sales strategy and other reasons play a common role. This has resulted in serious overstocking of raw materials and products in process, low procurement efficiency, low utilization rate of assets, weak product proliferation, unstable relationship with suppliers, excessive proportion of product sales on credit and other problems. Finally, according to the problems and causes of yutong bus inventory management, the corresponding optimization suggestions and safeguard measures are put forward from the two perspectives of internal and external value chain respectively, in the hope of making some beneficial exploration to improve the inventory management of bus enterprises under the new situation.