库存管理影响因素与其与企业绩效关系的实证-研究——基于通信设备、计算机与其他电子设备制造业

《库存管理影响因素与其与企业绩效关系的实证-研究——基于通信设备、计算机与其他电子设备制造业》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、万方数据西南交通大学硕士研究生学位论文第1I页同运营效率的提升、财务绩效的改善、企业战略的支撑等。关键词：库存管理；运营绩效；库存周转率；总资产报酬率；议价地位；实证分析万方数据西南交通大学硕士研究生学位论文第1II页AbstractSince1990s，ChinesemanuNcturingindustryofcommunicationsequipment，computersandotherelectronicequipmenthasbeenmakinggreatprogressinrecentyears，ithasbecometheNo．1dominatingindust

2、ryinthedevelopmentofChina’Seconomyforyears．Firstofa11．afundamentalanalysisismadefromperspectivesofthescaleofthisindustry,technology,policyandmacromarketabouttheindustry：Considerabledevelopmenthashappenedtothescaleoftheindustry,andthenumberoflistedcompanyisincreasing；Thedevelopmentandpromoti

3、onofnewinformationtechnologyhelpstospeedupthedevelopmentofthisindustry；Governmentsaroundregionalparts，provincesandcitiessetouttoenhancethepoliticalsupportfortheindustry,aimingatspeedingupthedevelopmentofeconomyandupgradingtheindustrialstructure．AlthoughtheOEM(OrientalEquipmentManufacture)st

4、illmakesupalargeproportionintheproductionmodeofthisindustry,buttheconditionofthisindustry,withbigscalebutnotstrong，providinglowvalueaddedproducts，withoutsoundbrand，lackingcorecompetitiveness，hasbeengraduallychanging．Accordingtothefundamentalanalysisfortheindustry,weproceedtoputforwardtheres

5、earchquestions，aimingatfindingoutthecriticalfactorswhichaffectinventorymanagementinfirmsofthedomesticindustryandanalyzingthetrendofinventorychange，finally,wemakeaevaluationthathowdoesoperationalperformanceaffectfinancialperformanceinacompanyWiththefinancialdatasof73listedcompaniesinthisindu

6、stry,collectedfromShenzhenStockExchangeandShanghaiStockExchangefortheperiod2004to2013，consideringinventoryturnoversasthekeyindexonevaluatingenterprises’operationalperformance，Wearegoingtoexploredhowsuchfactorsasthevariablesreflectingenterprisecharacteristicsandmanagementefficiencyaffectthei

7、nventoryturnover；andevaluatethetrendofinventorychangeovertime，andtheinventorychangeisverifiedbytheadjustedinventoryturnovenWetaketheretumonassets(ROA)asanindexreflectingfinancialperformancetOevaluatehowoperationalefficiencyaffectthereturnonassets．Anditis