大学学位论文-中小企业存货管理与会计核算以张家港盛丰电子科技有限公司为例分析.docVIP

摘 要：一个中小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：中小企业，存货管理，会计核算 Abstract： An SME, if you want to maintain high profitability, it should attach great importance to inventory management. At different levels of inventory management, enterprise funds, the average occupancy level is a big difference. Through the implementation of proper inventory management methods, to reduce the average level of funds used to improve the inventory turnover rate, in order to ultimately improve the economic efficiency of enterprises. Inventory accounting and daily management are complementary, both accurate accounting of inventory to ensure the authenticity of the companys financial statements, but also to preserve the assets of the company stock to strengthen the daily management of the enterprise; the daily inventory management practices are also a pro-business accounting , poor internal management accounting will cause confusion, inventory management system is an important internal control system components, and therefore how to inventory management and accounting is especially important. Keywords：SMEs，Inventory Management，Accounting 目 录 1 引言 ……………………………………………………………………………………………4 2 案例介绍 …………………………………………………………………………5 2.1企业主营业务介绍 …………………………………………………………5 2.2面临的现状及发展趋势 ……………………………………………………5 3 存货管理的概念 ………………………………………………………………6 3.1委托加工存货概念 ……………………………………………………………6 3.2存货管理定义 ……………………………………………………………………6 3.3存货管理的重要性 ……………………………………………………………6 3.4存货管理的注意事项 ……………………………………………………………6 4 会计核算的概念 ……………………………………………………………………7 4.1会计核算的定义 …………………………………………………………………7 4.2会计核算的方法 …………………………………………………………………7 4.3会计核算的职能 …………………………………………………………………7 4.4会计核算的内容要求 …………………………………………………………7 5案