会计学本科毕业论文-A种子公司存货管理的调查分析.docVIP

 A种子公司存货管理的调查分析 院系名称 会计学院 姓　　名 　　号 专　　业 指导教师 2011年5月30日摘 要 存货是指企业在正常生产经营过程中持有的 近几年来，由于市场竞争的加剧，越来越多的企业。反映企业流动资金运作情况，用来调节利润、偷逃国家税费基金的调节器。 关键词：存货管理；种子公司；内部控制；信息技术应用 Abstract Inventories refer to all the assets which are held in the normal course of business and are for storing sales or consumption. In the enterprise’s production activities, inventories are always with the production-management activities in the continuous cycle and turnover. Therefore, inventories belong to the scope of current assets, and take a considerable portion of current assets in business. In recent years, as market competition intensifies, more and more enterprises have serious management problems. As inventory can directly reflect the operation of business current funds, it becomes regulator to adjust the profits, evade tax and fund by some criminals. And also the mismanagement of inventory brought a lot of problems which are affecting the development of enterprises. Thus only to enhance the management of inventory, can we prevent problems caused by poor production effectively and promote the development of enterprises. This paper begins with the study of related theories and some ways of inventory management of Seed Company A. According to the problems of inventory management in Company A, the author of the paper use these related theories and means to look for solutions from national policy and personnel concept, bring out new inventory management process and combine this new process with software of financial affairs management to provide beneficial research results and significance to promote inventory management of enterprises. Keywords: Inventory Management; Seed Company A; Internal Control; Information Technology Applications 目 录 引言 1 一、存货管理的必要性 2 （一）存货管理的的意义 2 1．存货的管理是企业正常进行生产活动的有力保证 2 2．存货的规划和控制有利于提高公司的资金流动率 3 3．合理的存货控制可以减少管理费、仓储费和保险费等支出 3 （二）存货管理不善带来的问题 3 1．存货的数量管理不善，带来的弊端 3 2．存货管理计量的不恰当，造成不必要的储存成本的支出和会计数据的不准确 3 二、A种子公司存货管理的现状 4 (一) A种子公司简介 4 (二)公司存货管理的现状及分析 4 1.外部激烈的竞争 4 2.