供应商集中度与企业库存效率——基于我国上市制造业企业的实证研究

Journal: Economics DOI: 10.12238/ej.v7i2.1307

刘心雨, 山峻

暨南大学管理学院

Abstract

库存是制造企业的重要资产,库存管理也是企业运营管理的核心问题。本研究从库存管理理论出发,以2012至2021年我国制造业上市企业为样本,实证分析了供应商集中度对企业库存效率的影响。结果表明：供应商集中度与库存效率正相关,并且库存效率的提高同时体现在原材料、在产品和产成品的库存效率的提高上。更进一步,我们使用企业规模做调节变量,实证结果表明规模较小的企业从供应商集中度的提高中获得更多库存效率的提高。本文为我国制造业企业的供应商管理提供了一定的管理启示：即制造业企业应该适度控制供应商的范围,特别是中小企业更应该集中采购。

Keywords

供应商集中度；库存效率；中国制造业

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