企业存货管理存在的问题与对策.doc

PAGE 毕业论文 企业存货管理存在的问题与对策 —以金杯汽车股份有限公司为例 所在学院 专 业 班 级 学 号 姓 名 指导教师 2013年5月10日 PAGE i 摘 要 存货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。存货管理是现代企业管理的重要组成部分加强存货管理是保证生产正常进行的物质基础，并能有效地服务于基本生产、技术改造的全过程。存货管理的好坏已成为衡量企业管理制度是否完善、存货储备是否合理、流动资金占用是否最低的重要标志。 生产经营过程的持续性，企业有计划地购入、消耗和销售存货，它是生产经营过程中不可缺少的资产，生产经营活动连续的必要条件。企业对存货管理的程度和管理的好坏，直接反映出企业存货平均占用资金的差异是的。实践证明，存货控制和管理，会使濒临绝境的企业有起死回生的，反之，则会使充满活力的企业陷入困境。 实施存货控制和管理关键在于控制存货的占用总额，构成存货总额的存货所占比例恰当，分析查明企业存货占用不和积压的原因，以便措施控制存货储备，降低企业存货的平均资金占用，存货的流转速度和总资产的周转率，企业的效益。中小企业或乡镇民营企业正创业和资金积累的发展阶段，如何使中小企业的存货价值最大化，持有存货的成本和风险是企业发展中需要解决的问题，企业经营和赢利能力的途径。 关键词：企业存货管理；存货问题；解决方法建议 Abstract The inventory is to satisfy the enterprises normal production and sales need to and hold the liquidity of assets, is able to generate economic benefits to the enterprise into the important economic resources. Inventory management is a modern enterprise management is an important part of strengthening the inventory management is to guarantee the normal production of the material foundation, and can effectively serve basic production, technical transformation process. The stand or fall of inventory management has become a measure of enterprise management system is perfect, inventory reserves whether reasonable, the floating capital occupancy is an important symbol of the lowest. Continuity of production and operation process, enterprises in a planned way purchase, consumption and sales inventory, it is indispensable in the process of operation of assets, production and operation activities for the necessary conditions. Enterprises to the stand or fall of inventory management level and management, directly reflect the enterprise inventory differences in average occupancy funds yes. Practice has proved, inventory control and management, can make the near-death enterprises have back from the dead, on the other hand, can make dynamic companies in trouble. Implementation of inventory control and inventory management is the key to control the to