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对制造业“粘性”库存管理的探索

生产计划与控制。 1月1,2018

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检验公司资源与收入之间关系的传统模型假设许多费用和资产持有量与需求变化成比例变化。 然而,研究发现,对于许多成本和资产假设是可变的,与收入减少期间相比,成本或资产与收入变化成比例的变化幅度小于成本或资产变化时的变化收入增加。 以这种方式行事的成本和资产被称为“粘性”成本或资产。 本研究考察了制造业的库存是否以“粘性”方式进行管理,以及库存粘性对公司业绩的影响。 利用25年度时间窗口内的公司面板数据,我们发现制造商之间确实存在库存粘性,并且它对公司业绩有负面影响。

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