企业存货管理存在问题与其对策.doc

摘 要 存货管理是企业内部控制的重要环节，存货的管理不仅有助于防止存货业务的错误记录和舞弊行为的发生，还能使企业加强成本控制，实施低成本战略。本文通过分析企业在存货管理方面存在的不足，得出企业在存货管理中存在人员素质不高、内部控制薄弱、存货管理方法混乱、存货核算不够准确、存货管理模式落后等问题，进而提出改善这些问题的对策：提高人员素质，定期对存货管理人员进行业务和道德素质培训；加强内部控制，明确存货岗位职责和权限，不得未经授权的人员处理存货业务；加强存货的核算管理，划清成本与费用的核算，正确选择低值易耗品的摊销方法；建立适合企业自身发展的管理信息系统，实现存货管理的科学化、现代化。 关键词：存货，存货管理，内部控制 Abstract Inventory management is an important part of internal control. Inventory management not only helps to prevent the occurrence of the error inventory records and fraud, but also enable enterprises to strengthen cost control and maintain low-cost strategy.By analyzing the shortcomings of enterprises in inventory management, I found there are many problems in inventory management,such as personnel quality is not high,internal controls are too weak,inventory management methods are confusing and inventory accounting is not accurate enough.Then countermeasures were put to improve these issues:Improving the quality of personnel,training the moral quality of employees on a regular basis;Strengthen internal controls,defined job responsibilities and authorities of inventory.Those persons who are unauthorized shall not deal with the business of inventories;Drawing a clear accounting of costs and expenses,choosing amortization methods and then establishing a management information system for their own development to achieve modern scientific inventory management. Keywords: Inventory, Inventory Management, Internal Control 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc3060 前 言 PAGEREF _Toc3060 1 HYPERLINK \l _Toc25467 一、存货管理的相关理论概述 PAGEREF _Toc25467 2 HYPERLINK \l _Toc31267 （一）存货和存货管理的概念 PAGEREF _Toc31267 2 HYPERLINK \l _Toc6752 （二）存货管理的重要性 PAGEREF _Toc6752 2 HYPERLINK \l _Toc6457 （三）存货管理的方法 PAGEREF _Toc6457 3 HYPERLINK \l _Toc6510 二、企业存货管理存在的问题及其原因分析 PAGEREF _Toc6510 4 HYPERLINK \l _Toc4161 （一）人员素质不高 PAGEREF _Toc4161 4 HYPERLINK \l _Toc15462 （二）企业内部控制薄弱 PAGEREF _Toc15462 4 HYPERLINK \l _Toc24911 （三）存货管理方法混乱 PAGEREF _Toc24911 4 HYPERLINK \l _Toc