存货管理的风险成因及其财务应对.docxVIP

存货管理的风险成因及其财务应对 摘要：近几年来,随着我国市场经济的快速发展,我国的很多企业得到了很大的发展,但是现阶段许多企业还没有创新经营理念和成熟的存货管理模式,存货管理模式落后问题更加凸显,例如存货管理模式不完善和监督力不强,造成存货积压、资金周转困难以及由于产品技术更新过快造成的存货淘汰,给企业的经营活动造成了极大的障碍。所以,加强对存货的管理,建立高效率的存货管理模式己成为当务之急。本文通过分析存货管理的风险及其成因,结合其财务管理理论,再加上理论的铺垫,提出解决存货管理风险相应的改进建议和措施。 关键词：存货管理；风险；财务管理 To deal with the financial risk and inventory management Abstract: in recent years, with the rapid development of market economy in our country, many companies in our country has been great development, but at this stage many enterprises havent innovative business ideas and mature model of inventory management and inventory management model backward problems become more prominent, such as inventory management mode is not perfect and supervision of power is not strong, resulting in inventory backlog, cash flow difficulties and because of product technology updated inventory resulting from fast eliminated, to the business activities of enterprises caused great obstacles. Therefore, strengthening the management of inventory, establish the efficient inventory management has become a pressing matter of the moment. In this paper, through the analysis of the risk of inventory management and the causes, combined with the theory of financial management, coupled with the theory foundation, proposed to solve the inventory management risk corresponding suggestions and measures. Key words: inventory management; risk; financial management 目 录 TOC \o 1-3 \h \z \u 1引言 5 1.1研究背景 5 1.2研究意义 5 1.3研究方法 6 1.4研究的主要内容 6 2相关理论分析 7 2.1存货的概念 7 2.2 存货风险的常见类别 7 2.3存货风险管理的识别 8 3企业存货管理存在的问题 8 3.1存货管理制度不健全 8 3.1.1存货管理制度不健全 8 3.1.2存货管理没有实现电算化 9 3.1.3存货核算、计量不准确 9 3.1.4存货积压形成损失 9 3.2存货管理的方法不科学 9 3.3信息管理问题 10 4存在问题的原因 10 4.1内部原因 10 4.1.1 企业缺少对供应商的考核制度 10 4.1.2存货的保管缺少定期稽查制度 11 4.1.3存货销售业务管理制度不健全 11 4.1.4预算执行控制不够严谨 11 4.2外部原因 12 4.2.1宏观经济方面 12 4.2.2市场风险对存货的影响 13 5对策建议 13 5.1 优化存货采购的组织结构 13 5.1.1采购组织构架的流程优化 13 5.1.2 优化对供应商的管理体系 14 5.1.3 完善存货