存货管理问题和对策.doc

PAGE   PAGE 33 33 论文题目 济南佳兰商贸有限公司 存货管理问题及对策 学 院 名 称 财经系 专业班级 06会计学 学生姓名 秦怀伟 学 号 指 导 教 师 王旻 填表时间： 2010年 5 月 6日 摘要 在现代企业中存货占用的资金数额较大，流动性较强； 而且存货不足将影响企业的经营活动及营业收入，存货的积压将造成企业资金周转困难，财务费用增加；要保证存货的账存和实存相符以及总成本在发出存货的成本和库存存货的成本之间的合理分配不仅具有一定的难度，而且要求较高的管理水平和现代化的管理手段。而企业存货管理利用情况如何，直接关系到企业的资金占用水平以及资产运作效率。因此??一个企业若要保持较高的盈利能力，应当十分重视存货的管理。只有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，提高存货的流转速度和总资产周转率，才能最终提高企业的经济效益。文章通通过对济南佳兰商贸有限公司存货的研究来探讨存货在商品流通企业的意义和提高存货利用的对策。 关键词：存货管理，存货内部控制，ABC管理方法  Abstract Stock in the modern enterprise occupies a relatively large amount of funds, liquidity is strong; and inventory shortage will affect the business activities and operating income, the size of stock will result in corporate cash flow difficulties, the financial costs; to guarantee deposit accounts of inventory and the real line and the total cost of deposit issued stock in inventory costs and inventory costs not only between the rational allocation of some difficulty, and requires a higher level of management and modern management tools. The enterprise inventory management utilization is directly related to the occupation of the level of corporate funds and asset efficiency. Thus, a company to maintain high profitability, should attach great importance to inventory management. Only through the implementation of proper inventory management methods, to reduce the level of enterprises, the average amount of funds used to improve inventory turnover rate and total asset turnover, can ultimately improve the economic efficiency of enterprises. Articles by Jinan Jia Lan Tong Trade Co., Ltd. to discuss the inventory of stock in the significance of commodity circulation enterprises and measures to improve inventory utilization. Keywords: inventory management, inventory internal control, ABC ma