企业存货管理存在的问题及解决对策
企业存货管理存在的问题及解决对策(开题报告,毕业论文18400字)
摘 要:存货在企业会计准则中列为第一号,由此可见其重要性。存货对于企业而言,是货架和仓库里最昂贵的投资,对其管理到位与否、存货核算正确与否,影响着企业的财务状况与经营状况。但现在国内企业仍存在很多存货管理的问题和漏洞。比如内部控制制度不健全;难以准确订货量,常因库存量大,导致流动资金占用额高;为控制流动资金占用额减少进货量从而影响了正常生产所需要的合理存货储备量等等问题。本文针对企业存货管理现状和导致引起问题的原因进行研究探讨,得出解决方案和对策。
关键词:存货管理;内部控制制度;企业效益;对策
Analysis on Problems and Countermeasures of EnterpriseInventory Management
Abstract:Importance of inventory is axiomatic,as it’s the first thing mentioned in the accounting standard.The inventory to enterprise is the most expensive investment in the storage rack and storehouse. To manage and checking right or not are influent both the financial status and operating status. Currently, internal enterprises remain have many problems and loopholds. For instance, the internal control system is not strong; hardly to determine right order volume ensue stock ample, finally engross too much the circulating fund . Focus on solve some difficuties arose in the course of company's management sucn as -- as to control the amount of circulating fund spent on stock,the lack of reserve which is necessary for the company to organise they daily production. After a long period research the situation of company'stock management and analyse the the whys and wherefores that some problems come about,i have got some idea and will also show some considerable measures to conquer the problems mentioned above.
Key words: Inventory management; Internal control system ;Enterprise benefit;Countermeasure