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国内服装制造企业库存管理的实证研究——基于沪深服装类上市公司1996—2008年的面板数据 被引量：10

An Empirical Study of Inventory Productivity of Apparel & Footwear Industry in China——Based on Public-listed Companies Data from 1996 to 2008 in Shanghai and Shenzhen
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摘要 文章对国内服装制造类上市公司库存水平的变动趋势及影响因素进行了实证研究。结果发现库存周转率与毛利率负相关,与固定资产比重正相关;销售下降时销售变动率对库存周转率的影响比销售增长更敏感。控制毛利率、固定资产比重、销售变动率及宏观经济因素后服装制造企业修正库存周转率逐年下降;公司绩效与库存周转率之间无相关关系,库存周转最慢和库存周转居中的公司投入资本报酬率高于库存周转最快的公司。 This paper investigates inventory turnover and inventory productivity of apparel ＆ footwear industry in China. We find strong evidence that inventory turnover is negative correlation with gross margin, positive correlation with capital intensity. With respect sales ratio we find that inventory turnover changes more remarkably with sales contraction than with sales growth. Additionally we find adjusted inventory turnover has a decreasing trend. Finally we find inventory turnover don＇t have a significant and positive relation with current profitability.
作者 赵泉午 黄亚峰 朱道立
机构地区 重庆大学贸易与行政学院 汕头大学商学院 复旦大学管理学院
出处 《华东经济管理》 CSSCI 2009年第7期131-137,共7页 East China Economic Management
基金 中国博士后基金项目(20060390137) 广东省自然科学基金项目(06300989)
关键词 库存周转率 固定资产比重 毛利率 销售变动率 inventory turnover capital intensity gross margin sales ratio
分类号 F270 [经济管理—企业管理]
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参考文献16

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二级参考文献33

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共引文献43

同被引文献86

引证文献10

二级引证文献44

华东经济管理
2009年 第7期

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