XXXX大学 康佳集团股份有限公司存货管理分析
附录
本文所涉及到的数据摘要及其说明：
康佳 长虹
存货账面余额 跌价准备 存货账面价值 平均存货价值 流动资产 总资产 营业成本 营业收入
存货账面余额 跌价准备 存货账面价值 平均存货价值 流动资产 总资产 营业成本 营业收入
2006
3,812,876,405.04
2007
3,227,064,577.55 292,435,394.68 2,934,629,182.87 3,243,262,953.00 7,244,072,780.60 10,019,526,991.31
2008
2,932,242,540.48 358,465,673.35 2,573,776,867.13 2,754,203,025.00 8,929,350,777.85 10,517,285,515.63 9,883,102,555.52 12,205,292,227.57
2009
4,090,702,505.23 509,922,048.22 3,580,780,457.01 3,077,278,662.07 11,646,493,478.55 13,568,083,128.38 13,259,033,591.95 13,259,033,591.95
2010
4,394,511,569.00 670,875,438.91 3,723,636,130.09 3,652,208,293.55 14,172,899,218.15 16,466,895,565.00 14,442,666,069.29 17,111,454,066.34
2011
3,537,901,615.04 708,309,855.63 2,829,591,759.41 3,276,613,944.75 13,953,810,267.02 16,906,453,313.31 13,552,761,251.50 16,217,619,883.23
3,551,896,723.12
9,804,186,357.31 12,169,078,369.50
6,837,580,282.06 250,861,909.01 6,586,718,373.05 5,947,454,902.40 15,702,541,751.37 23,056,565,391.77
6,276,431,578.11 268,608,404.93 6,007,823,173.18 6,297,270,773.12 17,084,380,931.13 28,725,140,797.38 23,046,526,292.29 27,930,220,901.41
8,601,477,584.22 305,130,860.50 8,296,346,723.72 7,152,084,948.45 24,270,812,601.31 36,536,093,056.71 25,643,428,363.41 31,457,999,219.13
9,310,854,385.16 458,950,873.14 8,851,903,512.02 8,574,125,117.87 31,279,985,865.07 44,555,943,761.26 34,906,106,541.75 41,711,808,864.18
10,501,176,106.50 454,090,701.55 10,047,085,404.95 9,449,494,458.49 38,018,794,211.34 51,651,064,116.45 43,878,358,805.89 52,003,328,326.13
5,588,865,960.08
5,308,191,431.75
19,454,950,788.83 23,046,832,431.87
第 36 页共 49页
XXXX大学 康佳集团股份有限公司存货管理分析
海信
TCL SONY
（JPY in million）
存货账面余额 跌价准备 存货账面价值 平均存货价值 流动资产 总资产 营业成本 营业收入
存货账面余额 跌价准备 存货账面价值 平均存货价值 流动资产 总资产 营业成本 营业收入
存货账面余额 跌价准备 存货账面价值 流动资产 总资产 营业成本 营业收入
1,772,369,898.72
1,724,752,294.29
2,119,987,624.92 71,495,117.61 2,048,492,507.31 1,886,622,400.80 5,103,528,778.43 6,280,811,119.67
1,263,062,757.37 69,746,449.60 1,193,316,307.77 1,620,904,407.54 4,762,880,464.21 5,913,755,521.31 11,025,741,264.55 13,407,101,432.47
2,521,874,331.92 126,355,520.88 2,395,518,811.04 1,794,417,559.41 8,885,134,426.02 10,343,098,287.26 14,904,567,047.19 18,406,554,795.80
2,629,245,476.10 84,943,778.84 2,544,301,697.26 2,469,910,254.15 10,903,937,727.32 12,494,043,169.42 17,576,155,578.22 21,263,700,581.01
2,350,976,660.22 70,813,281.59 2,280,163,378.63 2,412,232,537.95 14,355,104,489.50 16,144,614,819.33 18,614,493,179.63 23,523,723,550.20
12,456,715,420.80 14,838,636,157.26
5,354,547,000.00 370,825,000.00 4,983,722,000.00 5,072,729,000.00 16,164,220,000.00 20,659,777,000.00
4,857,968,000.00 303,977,000.00 4,553,991,000.00 4,768,856,500.00 18,253,880,000.00 23,192,668,000.00 32,374,591,000.00 38,413,783,000.00
6,940,186,000.00 304,108,000.00 6,636,078,000.00 5,595,034,500.00 24,601,864,000.00 30,234,449,000.00 37,551,410,000.00 44,287,216,000.00
8,035,012,000.00 346,250,000.00 7,688,762,000.00 7,162,420,000.00 44,526,118,000.00 53,478,057,000.00 44,534,509,000.00 51,833,566,000.00
8,844,722,000.00 373,154,000.00 8,471,568,000.00 8,080,165,000.00 48,223,466,000.00 74,014,316,000.00 51,119,264,000.00 60,751,550,000.00
5,861,188,000.00 699,452,000.00 5,161,736,000.00
32,608,974,000.00 39,067,561,000.00
940,875.00 4,546,723.00 11,715,362.00 5,889,601.00 7,567,359.00
1,021,595.00 5,009,663.00 12,552,739.00 6,290,022.00 8,201,839.00
813,068.00 3,620,635.00 12,013,511.00 5,660,504.00 7,110,053.00
645,455.00 4,132,872.00 12,866,114.00 4,892,563.00 6,293,005.00
704,043.00 3,844,046.00 12,924,988.00 4,831,363.00 6,304,401.00
804,724.00
第 37 页共 49页
XXXX大学 康佳集团股份有限公司存货管理分析
SONY
（RMB）
存货账面余额
63,130,597,800.00
跌价准备 存货账面价值
平均存货价值
流动资产
总资产
营业成本
营业收入
Panasonic存货账面余额 （JPY in 跌价准备 million） 存货账面价值
流动资产
总资产
营业成本
营业收入
Panasonic存货账面余额 （CNY） 跌价准备
73,811,643,750.00 68,471,120,775.00 356,690,419,350.00 919,070,148,900.00
80,144,127,750.00 76,977,885,750.00 393,008,062,350.00 984,762,374,550.00 493,452,225,900.00 643,434,269,550.00
63,785,184,600.00 71,964,656,175.00 284,038,815,750.00 942,459,937,950.00 444,066,538,800.00 557,783,657,850.00
50,635,944,750.00 57,210,564,675.00 324,223,808,400.00 1,009,346,643,300.00 383,821,567,350.00 493,686,242,250.00
55,232,173,350.00 52,934,059,050.00 301,565,408,700.00 1,013,965,308,600.00 379,020,427,350.00 494,580,258,450.00
462,039,198,450.00 593,659,313,550.00
915,262.00
949,399.00 4,198,849.00 7,896,958.00 6,394,418.00 9,108,170.00
864,264.00 3,799,194.00 7,443,614.00 6,377,240.00 9,068,928.00
771,137.00 3,194,694.00 6,403,316.00 5,667,287.00 7,765,507.00
913,646.00 3,806,048.00 8,358,057.00 5,341,059.00 7,417,980.00
896,424.00 3,489,849.00 7,822,870.00 6,389,180.00 8,692,672.00
71,802,303,900.00
74,480,351,550.00 73,141,327,725.00 329,399,704,050.00 619,516,355,100.00
60,495,697,650.00 64,148,604,225.00 250,623,744,300.00 502,340,140,200.00 444,598,665,150.00 609,204,024,150.00
71,675,528,700.00 66,085,613,175.00 298,584,465,600.00 655,689,571,650.00 419,006,078,550.00 581,940,531,000.00
70,324,462,800.00 70,999,995,750.00 273,778,654,050.00 613,704,151,500.00 501,231,171,000.00 681,940,118,400.00
67,801,510,800.00 71,140,931,175.00 298,046,769,300.00 583,951,518,300.00 500,294,478,000.00 711,457,401,600.00
存货账面价值 平均存货价值 流动资产 总资产 营业成本 营业收入
501,642,092,100.00 714,535,936,500.00
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XXXX大学 康佳集团股份有限公司存货管理分析
Samsung存货账面余额 （USD） 跌价准备
存货账面价值
流动资产
总资产
营业成本
营业收入
Samsung存货账面余额 （CNY） 跌价准备
存货账面价值
平均存货价值
流动资产
总资产
营业成本
营业收入
7,199,835,000.00
8,495,526,000.00 44,670,591,000.00 99,547,053,000.00
8,410,400,000.00 43,386,100,000.00 93,296,400,000.00 79,520,500,000.00 107,454,600,000.00
8,717,600,000.00 48,031,200,000.00 99,391,300,000.00 83,801,600,000.00 120,769,100,000.00
11,841,000,000.00 54,402,700,000.00 118,979,800,000.00 90,952,500,000.00 136,987,000,000.00
13,925,000,000.00 63,350,800,000.00 137,889,300,000.00 99,349,400,000.00 146,175,100,000.00
75,566,005,000.00 105,018,995,000.00
53,407,124,199.00 49,334,443,463.25 280,821,670,321.50 625,802,548,684.50
52,871,979,600.00 53,139,551,899.50 272,746,717,650.00 586,507,818,600.00 499,905,623,250.00 675,513,342,900.00
54,803,192,400.00 53,837,586,000.00 301,948,138,800.00 624,823,407,450.00 526,818,758,400.00 759,214,947,150.00
74,438,446,500.00 64,620,819,450.00 342,002,573,550.00 747,966,512,700.00 571,772,891,250.00 861,168,775,500.00
87,539,512,500.00 80,988,979,500.00 398,254,804,200.00 866,841,084,450.00 624,560,003,100.00 918,929,766,150.00
45,261,762,727.50
475,045,690,432.50 660,201,912,067.50
注：1、数据来源于各个公司在证券交易所披露的年度报告
2、在文章中索尼、松下、三星公司数据全部以人民币为计量货币
3、数据所涉及到的汇率换算，以2012年4月30日中国银行公布数据为准： 100日元（JPY）=7.886人民币（CNY） 100美元（USD）=628.96人民币（CNY）
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XXXX大学 康佳集团股份有限公司存货管理分析
文献综述
摘要：目前，随着我国经济的高速发展，市场竞争也越发的激烈。
然而，存货管理在企业流动资产中占了非常重要的地位，存货问题也越来越受到重视。存货作为一项流动资产，势必占用企业大量的资金，因而直接影响到企业资产运作效率，是企业管理中非常重要的一部分。本文献综述望在总结国内外学者在此领域的研究方法和研究成果的基础之上，能够更好的运用存货管理方法，提高存货的周转率，从而提高存货转化为现金或者应收账款的速度，使企业能够更好实现营业目标。
关键词：存货 存货管理 存货分析
一、前言
随着我国市场经济的不断发展和完善，企业间的竞争越来越激烈，在面对残酷的市场竞争面前，企业不仅要在产品上创新，同时管理上更应该创新，提高自身的管理水平，有助于提高企业的竞争力。存货作为企业重要的流动资产，存货管理的好坏，关键是看是存货周转率，它影响到企业的短期偿债能力，是整个企业管理的一项重要内容。而且还可以可以用来衡量企业生产经营各环节中存货运营效率，而且还被用来评价企业的经营业绩，反映企业的绩效。 二、存货的形成原因
通过对财务管理专业相关课程的学习，掌握了存货的基本知识。存货是指企业在日常活动中持有以备出售的产成品或商品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料、物料等。企业确认存货时，需要判断与该项存货相关的经济利益是否很可能流入企业。并且企业必须能够对其成本进行可靠地计量。 三、存货管理的定义
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