毕业论文--企业存货管理中存在的问题及对策.doc企业存货管理中存在的问题及对策 摘 要 存货是企业的重要资产，存货管理是企业经营管理的一项重要内容，有时甚至会成 为影响企业存亡的重要因素。存货管理是企业内部控制的重要环节，是企业实现其经营 目标，贯彻经营方针和决策，维护流动产安全与完整，保证财务收支合法，财务信息真 实性的一种内部自我协调，制约和监督的控制系统。 但是随着市场竞争的不断加剧，企业陈旧的存货管理方式已不能满足现今市场经济 的要求，很多企业的在经营管理中暴露出了很多严重的问题。存货管理指存货的信息管 理和在此基础上的决策分析，进行有效控制，最终达到提高企业经济效益，增强企业综 合实力和竞争力，以最低的成本提供维持生产经营活动所需的存货的目的。 本文分析了在存货管理中存在的问题，从整体上提出了加强企业存货管理的具体问 题的对策，以提高企业的存货管理水平及效率。 关键字存货存货管理 问题 对策 Abstract Inventory is the main asset of the enterprise, inventory management is a business management an important content, sometimes even will become important factors influencing the survival of enterperses. Inventory management is an important part of internal control, is the enterprise to achieve its management goal, implement operating policies and decision-making, preserving the flow of production security and integrity, ensuring legitimate financial accounts, accounting information authenticity of an internal self coordination, control and supervision control system. But with the growing market competition, the enterprise old stock management way has not been able to meet the need of market economy, many enterprises in the management of exposed many serious problems. Inventory management of inventory information management and decision-making based on this analysis, effective control, and ultimately improve the economic efficiency of enterprises, enhance the comprehensive strength and competitiveness, at the lowest cost to provide the maintenance of production and operating activities required for the purposes of inventory. This paper analyzes in the inventory management problems, put forward to strengthen the enterprise inventory management specific countermeasures, in order to improve enterprise inventory management level and efficiency. Key words: inventory inventory countermeasure management problem 目录 1•存货的概述 5 5 1. 1存货的定义 5 5 2加强企业存货管理的重要性 6 企业存货管理中存在的问题 6 、帐实不符 6 1. 1存货的收入、发出和结存缺乏真实记录 6 7 7 2存货储量不合理、资金占用量
