f公司存货管理研究毕业设计ifuaztrg.docVIP

F公司存货管理研究毕业设计 高等教育自学考试 毕 业 论 文 F公司存货管理研究 办学单位 华南理工大学公开学院 班 级 会计电算化社会考生 学 生 指导教师 提交日期 2011 年 5 月 8 日 中 文 摘 要 随着市场竞争日益加剧 企业作为市场的基础正在以其独立经营及利益主体的身份参与市场竞争企业经营中存在着更多的风险存货管理是企业内部控制的重要环节是企业实现经营目标的一种内部控制系统企业的存货在企业流动资产中占有很大的比重占用了企业很大一部分流动资金是企业财务成本管理的重要对象存货的增加可以增强企业组织生产销售活动的机动性但过多的存货占用较大的资金使企业承担利息支出影响企业的资金周转速度与此同时过多的存货会增加与存货有关的各项开支如采购成本仓储成本管理成本等从而会导致企业经营成本上升利润下降文章基于工业企业的本质结合工业企业的特点与加强企业存货管理的必要性对我国工业企业内部存货管理的现状和原因具体分析并致力于提出相应对策的研究 本人通过搜集国内外库存管理资料对存管理理论进行研究结合的具体情况通过查阅书籍文献网络等途径搜集库存管理相关理论资料认识库存管理对企业实际运作的重要性在存管理工作上的合理措施和存在问题结合所学的理论知识对问题进行分析探讨问题的原因具体可行的解决对策关键词工业企业 存管理Abstract With the increasing competition in the market enterprises as the market foundation is participating in market competition with its independent business and interests subject identity enterprise management exist in more risks Inventory management is an important link of internal control also is an internal control system for enterprises achieve the operational aim Inventory in liquid assets has a large proportion and occupies a large part of liquid capitals it is the important object for financial cost management Inventory increment can make manufacture stronger and more sales flexibility but too much inventories will take up larger funds which make more interest expenses and affect the capitals turnover speed Meanwhile excess inventories will take all more relevant expenses such as purchasing costs storage costs admin-costs etc and then they will impact operating costs increased and profits reduced The article Based on the industrial hypostasis combined industrial characteristics and the needed of inventory management to analyze status and reason of inventory management so that be provided the corresponding countermeasure research  By collecting domestic and foreign inventory management data referring to books documents network etc meanwhile combining with our companys situation to research inventory management and th