浅谈基于ABC法的库存管理问题.docVIP

浅谈基于ABC法的库存管理问题 [ ]库存品，会计上称之为存货，即包括仓库中的全部物品。这些存货实际上是资 金皙时以原材料或半成品或成品的形态存在。当前我国库存管理中存在不少问题，如： 库存量过大、仓库业务手续复杂效率底、缺货断货等。低成本是企业获得竞争优势的重 要途径，控制成本是企业内部管理工作的重要组成部分，而要进行成本控制，就必须强 化对成本发生的责任组织的控制，也就是要强化对企业成本中心的业绩考核，以业绩考 核为手段降低成本和费用。本文分析了传统的成本屮心业绩评价方法的优点及缺陷，提 出了将ABC法应用于成木中心业绩评价的思想，分析了应用ABC法进行、Ik缋评价的优点, 并且构建Y基于ABC法的成木中心业绩评价方法体系。 [Abstract] Inventory, accounting called inventory, which includes all the items in the warehouse. The inventory is actually money temporarily to raw materials or semi-finished products or finished products. Many problems exist in the current inventory management in our country, such as: excessive inventory, warehouse business formalities complex efficiency, out of stock out of stock, etc. Low cost is the important way to gain a competitive advantage, enterprise cost control is an important part of enterprise internal management, and must carry on the cost control, we must strengthen the organization’s control to the cost of responsibility, also is to enhance the performance of enterprise cost center, by means of performance to reduce the cost and expense. This paper analyzes the traditional cost center performance evaluation methods and the advantages of defects, and puts forward the applying ABC method to cost center the thought of performance evaluation, analyzes the advantages of application of ABC method for performance evaluation, and constructs the evaluation method based on the ABC method of cost center performance system. [关键词]厍存品管理，ABC法，问题，对策 [key words] Inventory management, ABC method, Problems and countermeasure TOC \o 1-5 \h \z HYPERLINK \l bookmark1 \o Current Document \h 第一章弓I 言 -3 - HYPERLINK \l bookmark2 \o Current Document \h 第二章库存管理概念及其现状 -3 - 2.1库存管理概念 -3 - HYPERLINK \l bookmark3 \o Current Document \h 2.2我国当前库存管理的现状 -4 - HYPERLINK \l bookmark4 \o Current Document \h 2.3我国当前库存管理存在的问题 -5 - HYPERLINK \l bookmark5 \o Current Document \h 第三章ABC分析法的运用与分析 -6 - ABC分析法的产生 ABC分析法的实施 HYPERLINK \l bookmark6 \o Current Document \h 1.实施ABC