《企业存货管理现状的分析—以成都华益有限公司为例》-毕业论文.docVIP

PAGE w 毕业论文 题目 企业存货管理现状的分析 ——以成都华益有限公司为例 学生所在学院 经济管理学院 专 业 会 计 学 学 号 学 生 姓 名 指 导 教 师 助理指导教师 起 止 日 期 2011.12—2012.06 w 摘 要 存货是企业在生产经营过程中为销售或生产耗用而储备的物资,是满足企业正常生产和销售需要而持有的流动性资产，是能够给企业带来经济利益流入的重要经济资源。存货管理的好坏，直接影响到企业的资金占用水平、资产运作效率，是企业管理中不可忽视的一部分。由此我们也可以看出企业存货资金管理在整个资金流管理中举足轻重；同时也表明存货资金沉淀现象较为严重和普遍，增加了企业资金使用成本和存货风险成本。本文阐述了存货管理对于企业的生产与发展的重要性，并根据我国中小企业存货的现状进行分析并提出了一些问题以及针对问题提出解决方案，从而保证企业存货资金安全，保持资金持续的良性循环，提高存货周转率，降低资金使用成本和库存贬值损失风险，提高存货资金的使用效率和效益，实现资金在该环节增值，使企业在市场中获得竞争优势，谋求发展。 关键词：存货管理 现状 概述 建议 Abstract Stock enterprises in the production process to the sale or production consumption and reserves of goods, is to meet the normal production of the enterprise and marketing needs and holdings of liquid assets, is able to bring economic benefits to enterprises into an important economic resource. Inventory management is good or bad, directly affect the enterprise the fund to take the level, assets operation efficiency, enterprise management is not to be neglected part. Thus we can see that the enterprise inventory management throughout the capital flow management play a decisive role; it also shows that the stock fund precipitation phenomenon relatively serious and widespread, increased enterprise financial cost and inventory cost of risk. This paper discusses the inventory management to the enterprise production and the importance of development, and according to our country small and medium-sized enterprise inventory status analysis and put forward some problems and solutions are proposed, so as to ensure the safety of funds to maintain the enterprise inventory capital, continued benign circulation, improve inventory turnover rate, reduce financial cost and inventory depreciation loss risk of capital