石颖制造类企业存货内部控制存在的问题及对策论文教案.docVIP

摘 要 一些中型以及小型的企业大部分对于价值以及实物的运作程序控制就叫做内部控制，这个控制的手段是比较综合性、多层次性的，他的运行目的就是为了让企业获得更大的利益。不过现在我们国家对于这一方面的管理模式还不是非常的到位，还有很多不完善的地方，就比如说应用范围小、内控制度不完善、没有既定的内部控制标准评价体系等等，所以说，要想使制造类的企业不断加强自身的发展，就必须要尽快的完善内控制度，还要健全内控制度的评价体系以及环境改善，并且建立科学化的库存标准等方面，这些都是需要注意的。本文首先从与制造类企业存货内部控制相关的基本概念入手，系统分析了制造类企业存货管理的特点和作用，并进一步提出制造类企业存货内部控制存在的问题及相应的解决对策。只有做好了存货的管理，就能够保证企业的成本跟效益所获的比例呈最佳状态，从而减少占用资金的想想，也可以适当的提升资金的运转，从细节上扩大公司利益。除此之外，我们这篇文章还针对于东莞市的服装行业一直以来的内控制度做出了详细的分析。 关键词：存货 内部控制制度 服装制造业 Manufacturing companies inventory internal control problems and countermeasures ABSTRACT Most some of medium-sized and small enterprises for value and real operation process control is known as the internal control, this control method is more comprehensive and multilayered, run his purpose is to make enterprises gain more benefits. But now our country in this aspect of the management mode is not very in place, there are many drawbacks, such as application scope is small, the internal control system is not perfect, there is no established standard of internal control evaluation system, etc., so, if you want to make manufacture class enterprises continuously strengthen its own development, it is necessary to perfect the internal control system as soon as possible, but also a sound system of internal control evaluation system and improve the environment, and establish a scientific inventory standard, etc., these are all need to be aware of. This paper from the associated with manufacturing companies inventory internal control, the basic concept of system analysis of the manufacturing companies characteristics and functions of inventory management, and further proposed manufacturing companies inventory internal control problems and corresponding solution countermeasures. Only ready to inventory management, can guarantee the cost and benefit of proportion of enterprise is the best state, thus reducing the occupied capital of think about it, also can appropriate increase capital operation, expand the companys