存货管理论文附录.doc

PAGE 42 PAGE 1 附录 原文 Inventory Management Inventory is an important asset, its good or bad management, is directly related to the occupation of the level of corporate funds and assets of the operation of enterprise management is a part should not be overlooked. However, the current situation, many businesses and even survival of the management of listed companies there are still many problems. Should be from the management system, internal controls, information systems, the use of third-party logistics companies to enhance inventory management. First, enterprise inventory management problems In an enterprise inventory is in the normal course of business to hold the production for sale of finished goods or commodities, or to the sale of the production process is still in the product, or process in the production or the provision of services material inputs consumed in the process, materials, etc., is an important asset. The quality of its management, is directly related to the occupation of the level of corporate funds and assets of the operation of the enterprise management occupies an important position. Judging from the current situation, many companies and even inventory management in listed companies there are still many problems not only affect the mobility of corporate assets, Asset management efficiency and profitability in the long run, to varying degrees, also restricts the companys healthy development. (A) Inventory management system is not perfect At present, some companies in the management of the inventory system the following questions: First, the inventory management system has not established, although there are provisions in this regard, but only a mere formality, and not seriously enforced; Second, weak internal controls. Inventory of internal control is an important part of internal control, a sound internal control system to detect billing errors, help prevent fraud. And many enterprises or without good internal controls, or when