存货管理中存在的问题.doc

摘要:存货是联结产品生产和销售的纽带,企业为了保证生产经营过程的持续,必须有计划地购入、耗用和销售存货。而企业存货管理的好坏,则与企业的发展息息相关。目前部分企业因其规模小、资本和技术构成较低、存货管理与控制管理薄弱,导致其在日趋激烈的市场竞争中面临很多困难。本文以昆山天浩儿童制品有限公司为例,就其存货的采购和核算来描述部分中小企业存货的管理现状,通过对该企业存货制度的了解,发现存货的管理制度和内部控制制度存在着存货的核算计量不够准确、库存数量不合理、管理不到位等一些问题,针对这些问题与不足,本文提出了建立科学有效的存货管理制度、使用经济订货批量采购、强化信息管理等相应的改革措施。希望能通过本文来说明存货管理与核算的重要性。以此加强和完善企业存货管理,以达到提高企业经济效益、促进企业经营目标实现的目的。
关键字:企业存货,采购计划,存货管理,内部控制
Abstract:The inventory is the bond that links production and sales, production and operation of enterprises in order to ensure the process continues, must have a plan to acquire, consumption and sales of inventory. The enterprise inventory management is good or bad, is closely linked with the development of the enterprise. Some enterprises because of its small scale, capital and technology is low, inventory management and control is weak, cause it to face a lot of difficulties in the fierce petition. Kunshan the Tianhao Children Products Co., Ltd., for example, to describe the enterprise inventory management status quo on its inventory purchasing management, inventory management, sales management, through the understanding of the enterprise inventory system, inventory management system and internal control inventory accounting measurement is not accurate enough, inventory quantity unreasonable, management is not in place certain problems and ings, these problems and ings, this paper also proposed to establish a scientific and effective inventory management system, economic order quantity, and strengthen information management reform measures to improve the economic efficiency of enterprises. I hope through this article to tell you the importance of inventory management and accounting. Strengthen and improve the enterprise inventory management to improve the economic efficiency of enterprises, promote the purpose of business goals.
Key words: Enterprise inventory, Purchasing plan, Inventory management, Internal control
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1企业存货概要 1
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