比音勒芬服饰公司存货管理问题分析.docxVIP

PAGE 15 摘 要 在如今的企业运营管理中，最重要的组成部分之一便是存货管理。为了保证企业的正常生产，加强存货管理是不可缺少的部分。只有这样，存货才能有效地为企业运营中基本生产与技术改造服务。众多企业在考虑公司管理制度完不完善、库存合不合理、营运过程中资金占用是不是最低等因素的时候，都会以存货管理作为重要的考核指标。这篇文章对比音勒芬服饰公司目前的存货管理状况进行了分析，列举了存货占总资产与流动资产的比重、资产报表项目所占比例、存货周转率与周转天数分析、净利润与毛利率的变动。分析了比音勒芬服饰公司存货管理现状后，发现该企业存在一些问题。如存货积压高居不下、存货周转天数过长、存货在行业中处于劣势、存货风险管理意识薄弱、缺乏有效的存货管理信息系统等情况。对其相关问题，结合比音勒芬服饰公司实际情况，提出了合理估计存货的经济批量、加强对存货的控制与监管、重视公司经营管理与战略决策、提高管理层存货管理风险意识、构建适合企业自身发展特点的存货管理信息系统，力求改善比音勒芬服饰公司存货问题，提升其经济效益。 关键词：存货管理 资金 存货积压 存货的控制与监管 Abstract In today’s business operations management, one of the most important components is inventory management. It is necessary to reinforce inventory management for the sake of insuring the natural manufacture. Only in this way can the inventory efficiently serve the basic production and technical transformation of the enterprise. When many enterprises consider such factors as imperfect management system, unreasonable inventory, and whether the capital occupation in the operation process is the minimum, will take inventory management as an important evaluation index. This article analyzes the current inventory management situation of Company BIEM. L. FDLKK. Enumerate the proportion of inventory in total and current assets, the proportion of items in asset statement, inventory turnover and turnover days, changes in net profit and gross profit margin. After analyzing the inventory management status of Company BIEM. L. FDLKK, some problems were found include about inventory overstocking, long inventory turnover days, inventory in the industry at a disadvantage, inventory risk management awareness is weak, lack of effective inventory management information system and so on. For its related problems, combined with the actual situation of Company BIEM. L. FDLKK, it is recommended to estimate the economic volume of the inventory reasonably, enhance the domination of the inventory, take the companys business management and strategic decision seriously, ameliorate the consciousness of administ