中小建筑施工企业存货管理研究—以路桥三公司环城公路项目部为例.docxVIP

PAGE PAGE 13 ADDIN CNKISM.UserStyle中小建筑施工企业存货管理研究 ——以路桥三公司环城公路项目部为例 摘 要 近年来建筑施工行业发展迅速，已然成为拉动经济增长的一大支柱。加强建筑施工企业存货管理就尤为重要。科学合理的存货管理关系到企业在整个行业中的层次及稳中向好发展。本文通过对中小建筑施工企业的存货管理深入剖析，在确保工程质量及工期要求下，达到降本提效，提高盈利能力的目的。科学的存货管理模式有利于降低工程成本，扩大利润空间，提高盈利能力；有利于减少资金占用，加速资产周转，从节约成本方面提高企业经济效益。存货是企业一项重要的流动资产，由于该行业的特殊性，工程项目是企业盈利主要来源，材料成本约占工程总成本六至七成。企业应对存货管理给予充分的重视，认清其在管理中的地位，在管理流程各环节加强内控，优化管理模式，切实提高管理水平。本文首先对存货管理理论进行概述，然后以路桥三公司环城公路项目部为案例企业，对其的管理现状进行实地调研；根据研究需要，综合运用文献研究、案例分析、实地调查等方法对存货管理存在的问题深入剖析，得到应加强信息化建设、采购计划要合理、运用科学管理方法及制度的结论。 关键词：建筑施工企业； 存货管理； 中小企业； 管理流程 ABSTRACT In recent years, the construction industry has developed rapidly, and has become a major pillar of economic growth. It is particularly important to strengthen the inventory management of construction enterprises. Scientific and reasonable inventory management is related to the level and steady development of enterprises in the whole industry. Through in-depth analysis of inventory management in small and medium-sized construction enterprises, this paper aims to reduce cost and improve profitability under the requirement of ensuring project quality and time limit. Scientific inventory management model is conducive to reducing project costs, expanding profit margins and improving profitability; conducive to reducing capital occupation, accelerating asset turnover, and improving enterprise economic benefits from cost saving. Inventory is an important current asset of an enterprise. Because of the particularity of the industry, engineering projects are the main source of profit for enterprises, and the cost of materials accounts for about 60-70% of the total cost of the project. Enterprises should pay full attention to inventory management, recognize its position in management, strengthen internal control in all aspects of management process, optimize management mode, and effectively improve management level. Firstly, this paper summarizes the theory of inventory management, and then takes the project Department of Round Ci