论商品流通企业存货管理办法研究教程.docVIP

本科毕业论文（设计、创作） 题目： 论商品流通企业存货管理方法研究 学生姓名： 胡九云 学号： 110106230 所在系院： 商学院 专业： 会计学 入学时间： 2011 年 09 月 导师姓名： 舒文存 职称/学位： 副教授 导师所在单位： 安徽三联学院 完成时间： 2015 年 05 月 安徽三联学院教务处制 论商品流通企业存货管理方法研究 摘要：商品流通企业资产中，存货占了很大一部分,它管理的好坏程度直接关系到企业利润的高低，也与企业的财务状况挂钩；也是评价企业的管理制度和存货储备是否合理,所占流动资金最不是最佳额度。多年的实践可以证明，加强存货的管理和控制，企业经营成本会随之相应的减少,从而企业可以获取更大的利润,增强其活力和竞争力;反之则会使企业陷入困境,甚至走向破产。本文首先介绍存货及存货管理的概念与意义，其次描述大型连锁超市特点及存货管理的重要性，再次以沃尔玛超市为例分析相关的存货财务数据，据此引出商品流通企业存货管理中存在的问题，其目的就是引导人们思考其存货管理中的最佳方法，探讨加强企业存货管理的对策，借此给超市管理者和投资者一些建议。 关键词：存货管理；商品流通企业；大型连锁超市 Research on inventory management method Of commodity circulation enterprises Abstract: Abstract: commercial enterprises assets, inventories accounted for a large part, how well it manages will affect whether the enterprise has sufficient reserves of raw materials for flexible business flow; but also evaluate the business management system and inventory reserve is reasonable, the accounted for most of liquidity is not the best line. Years of practice can prove to strengthen control of inventory, cost of doing business will follow a corresponding decrease, so companies can obtain greater profits, increase their vitality and competitiveness; on the contrary will make the companies in trouble, or even go bankrupt. This paper describes the concept and meaning of inventories and inventory management, followed by description of the importance of the characteristics of large supermarket chains and inventory management, to Wal-Mart as an example again analyze financial data related to inventory, thus leads to a large supermarket chain inventory management Problems its purpose is to guide people in their inventory management best way to think, to explore measures to strengthen the enterprise inventory management, thereby to supermarket managers and investors some advice. Keywords: Inventory management; C