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1、辽宁科技大学继续教育学院毕业设计（论文）_佳兆业企业存货管理中存在的问题及解决措施 摘要 随着现代企业管理制度的日趋完善，存货管理也成为现代企业管理的重要组成部分。加强存货管理是保证生产正常进行的物质基础，能有效地服务于基本生产、技术改造的全过程。存货管理的好坏已经成为衡量企业管理制度是否完善、存货储备是否合理、流动资金占用是否最佳的重要标志。针对存货管理现状进行分析，提出解决办法，以确保存货管理工作的有效进行，降低企业的平均资金占用水平，提高存货的周转速度和总资产周转率，最终提高企业的经济效益。为了保证生产经营过程的持续性，企业必须有计划的购入和销售存货，它是生产经营过程中不可缺少的资产，也
2、是保证生产经营活动连续顺利进行的必要条件。企业对存货管理的重视程度和管理的好坏，直接反映出企业存货平均占用资金的差异是很大的。实践证明，加强存货控制和管理，会使濒临灭绝的企业有起始回生的可能，反之，这会是充满看活力的企业逐步陷入困境。众所周知，在现代社会中，随着市场竞争环境环境越来越残酷。企业的竞争从增大销售、提高市场份额逐渐变为加强企业的内部管理方面。存货是企业的一项重要的流动资产，存货的存在通常会占据企业占用了大量的流动资金，因此，加强存货管理的日常管理，降低存货的管理成本和占用的资金量，加快企业资金的周转，提高企业资金的利用效率，使企业的存货既能适应市场变化、又能保持均衡生产，对企业的盈
3、利能力和长期发展能力具有不可忽视的意义。一个企业若想要保持较高的盈利能力，就应当要十分重视存货的管理。在不同的存货管理水平下，企业的平均资金占用水平差别是很大的。通过实施正确的存货管理方法，来降低企业的平均资金占用水平，提高存货周转率，才能最终提高企业的经济效益。存货的会计核算和日常管理是相辅相成的，存货的会计核算准确既能够保证公司财务报表的真实性，也能够保全公司资产强化了企业存货的日常管理；存货的日常管理规范也有利于企业的会计核算，内部管理的不善会造成会计核算的混乱，存货管理制度是企业内部控制制度的重要组成部分，因此要如何进行存货管理和会计核算就显得尤其重要。关键词：内部控制，存货管理，会计
4、核算，经济效益,日常管理，存货周转率 2Abstract With the gradual perfection of modern enterprise management system, inventory management has become an important part of modern enterprise management. Strengthen the inventory management is to ensure the normal production of the material basis, can effectively serve the
5、basic production, the whole process of the technical transformation. The quality of inventory management has become to measure enterprise management system is perfect, the reserve stock is reasonable, the liquidity governance Yung is an important symbol of the best. By analyzing the present situatio
6、n of inventory management, propose solutions, to ensure effective inventory management, reduces the enterprise the average fund occupy level, improve inventory turnover rate and total asset turnover rate, finally enhance the enterprise Economic benefits. In order to ensure the continuity of the prod
7、uction and business operation process, the enterprise must plan the purchase, trumpet and sales inventory, it is indispensable in the process of production and operation of assets, but also to ensure that the necessary conditions for production and business activities to be carried on smoothly and c
8、ontinuously. Enterprises in inventory management and the importance of management is good or bad, directly reflects enterprise stock average occupancy funds difference is very big. Practice has proved, strengthen the control and management of inventory, to the brink of extinction of the enterprise s
9、tarting retrogradation. On the contrary, it will is full of the vitality of enterprises gradually sink into predicament. As is known to all, in modern society, along with the market competition environment more and more An inventory gradually from the cruel. Enterprise competition to increase sales
10、and improve market share in order to strengthen the enterprise internal management. Inventory is enterprises important current assets, inventories will usually occupy the enterprise to take up large amounts of liquidity, therefore, to strengthen the inventory management, daily management, reduce inv
11、entory management costs and occupied by the amount of funds, accelerate the capital turnover, improve enterprise funds utilization efficiency, so that enterprises can adapt to market changes, and to maintain a balanced production, the enterprise profitability and long-term development can not be ign
12、ored. If the enterprise want to keep higher profitability, should to ten Attention to inventory management. Under the different levels of inventory management, enterprises, the average amount of funds occupied level difference is great. Through the implementation of the correct inventory management
13、method, in order to reduce the enterprise the average fund to take the level, improve inventory turnover rate, to increase the enterprises economic benefit. Inventory accounting and daily management is complementary, inventory accounting accurate to assure the authenticity of the financial statement
14、s of the company, also can strengthen the preservation of the companys assets inventories of an enterprises daily management; daily management of stock specification is also conducive to enterprise accounting, internal management of the poor will cause confusion in accounting, inventory management s
15、ystem Degree is an important part of the enterprise internal control system, so how to make inventory management and accounting is particularly important.Key words: Internal control, Inventory management, Accounting, economic benefit, Inventory turnover rate 目 录1绪论41.1 选题意义41.2 选题背景41.2.1国外研究现状41.2.2国内外研究状况51.3 研究内容51.4 研究方法62 公司简介及存货管理中存在的问题72.1公司简介72.2公司存货管理中存在的问题72.2.1缺乏专业化管理72.2.2存货收货验收与交货验收时存在问题72.2.3存货管理未能完全实现电算化82.2.4会计与出纳岗位职责划分不清82.2.5内部制度设计不够完善83 存货管理存在问题的分析93.1导致存货管理低效的内部原因93.2导致存货管理低效的外部原因94加强企业存货管理的对策104.1建立健全并落实存货管理制度104.2建立相应的盘点制度并定期进行实地盘点104.3制定存货的计价方法加强存货的会计核算104.4进行存货的
