Abstract: In order to win the market competition position, industrial enterprises must provide the market with products of good quality and people’s satisfaction. This requires dealing with the surplusive and wrong products in the market, that is, carrying out the work of “destocking”. In this paper, by setting inventory-related indicators and calculating the critical value, we can judge whether the products of industrial enterprises are “surplus”. Then we can optimize the ranking by grey relational degrade method to determine the main grasp of “destocking” in industrial industry. The results show that there are three main grasps for industrial enterprises in destocking: first, accelerating the turnover of finished goods funds; second, improving the sales rate of products; third, reducing the proportion of finished goods to current assets. This research conclusion is applied to XCMG Construction Machinery Co., Ltd. and has been verified effectively.

Key words: grey relational grade method, industrial enterprises, destocking, critical index value, reform of the supply side

摘要： 工业企业为了赢得市场竞争地位,必须向市场提供质量好、人民满意的产品,这就需要处理企业库存中市场过剩的、不对路的产品,也就是开展“去库存”工作。论文通过设置与库存相关的指标,计算临界值来判断工业企业产品是否“过剩”,再通过灰色关联度法进行优化排序,确定整个工业行业“去库存”的主要抓手。研究结果表明,工业企业去库存的主要抓手有三个:一要加速库存商品资金周转;二要提高产品销售率;三要降低库存商品占流动资产的比例。论文将研究结论用于徐工集团工程机械股份有限公司,得到有效的验证。

关键词: 灰色关联度法, 工业企业, 去库存, 临界指标值, 供给侧改革