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1、关于我国中小企业存货管理问题的初探关于我国中小企业存货管理问题的初探摘要摘要：随着中国经济的进步，市场竞争也是愈演愈烈，我国中小企业的未来备受人们关注。中小企业的发展离不开健康的市场经济环境，同时也要提高企业的经营管理水平，企业单单依靠提高商品售价来获利已经是不可取得了。在售价不变地情况下，怎样降低成本，增强企业综合实力就表现的极其关键。而存货是企业在日常活动过程中储蓄备用的物资，存在于企业日常的全过程，并且在企业可用资产中占据着举足轻重的地位，它的制度的优劣会对企业的生产经营活动以及经济利益造成不同作用，必须重视对存货的管理。因此加强企业对存货的管理，降低生产成本，增强企业盈利能力有非常深刻
2、的影响。很多中小企业只是单纯的根据从获得的订单去采购需要的物资，这样无标准、无计划、无管理的企业存货管理方法，会给企业带来很大的经济效益损失。如果企业想要提高自身的经营效益，不能忽视对存货的管理。很多中小企业对于存货的库存管理水平有些低，也投入比较大的资金，使得中小企业更加面临资金周转困难的问题，同时会使得企业可用资金较为短缺，会对企业经济效益产生影响等。所以有必要指出企业存货管理中的不合理情况，并提出解决对策来提高企业存货管理能力。关键词关键词：中小企业；存货管理；问题与现状对策Abstract:Abstract:with the progress of Chinese economy, m
3、arket competition is intensifying, and the future of the small and medium-sized enterprises in our country peoples attention.The development of small and medium-sized enterprises is dependent on the health of the market economy environment, but also to improve the management level of enterprises, en
4、terprises only rely on the commodity price increases to profit was not achieved.In the price of the same circumstances, how to reduce costs, enhance enterprise comprehensive strength has been crucial.And inventory is the enterprise in the daily activities in the process of saving the spare materials
5、, exists in the whole process of enterprise daily, and occupies a pivotal position in enterprise assets available, it will the merits of the system of enterprise production and business operation activities and economic interests lead to different effect, we must attach importance to the management
6、of inventory.Therefore strengthen the enterprise of inventory management, reduce the production influence.Many small and medium-sized enterprises simply to go shopping from getting orders according to the need of the goods, so that top, unplanned, no management of the enterprise inventory management
7、 method, will bring great economic losses.If enterprises want to improve their management efficiency, cant ignore the management of inventory.Many small and medium-sized enterprises for some low level of inventory management inventory, and invest more funds, make more capital turnover difficult prob
8、lem of small and medium-sized enterprises, the shortage of available funds at the same time will make enterprises affect enterprise economic benefits, etc.So it is necessary to point out that the unreasonable situation of enterprise inventory management, and puts forward the countermeasures to impro
9、ve the ability of enterprise inventory management.KeyKey words:words: Small and medium-sized enterprises Inventory management The problem with the status quo Countermeasures目录目录1 引言.3 1.1 研究背景.3 1.2 研究意义.3 1.3 国内外文献综述 .4 1.4 研究的内容 .5 2 存货管理概述.5 2.1 存货的概念 .5 2.2 存货管理的方法 .6 2.2.1 ABC 分类存货管理法.6 2.2.2 经济订货量(EOQ)存货管理法.6 2.2.3 准时到货存货管理法.6 3 中小企业存货管理的现状和问题.7 3.1. 管理人员专业素质不足.8 3.2 内部控制监督制度不完善.8 3.2.1 岗位职责划分不清晰.8 3.2.2 缺乏健全的采购制度.8 3.2.3 缺乏严格的验收、储存、领用和盘点制度.9 3.3 存货储存量不合理，资金占用过多.9 3.4.存货管理不规范，造成账实不符.10 4 存货管理优化的对策 .11 4.1 加强职工入职前的培训 .
