东莞佳誉电器有限公司存货管理存在的问题及改进对策.pdfVIP

摘 要 存货管理是企业内部控制的重要环节, 存货的管理不仅有助于防止存货业务的错误记录和舞弊行为的发生, 还能使企业加强成本控制, 实施低成本战略。 本文以东莞佳誉电器有限公司为例，对公司存货管理存在的问题进行分析，发 现企业存在管理层对存货管理重视程度不够；企业存货管理信息化程度较低； 企业缺少存货管理专业人才；存货质量跌价；存货储量不合理，资金占用过大 等问题。针对该公司存货管理所存在的问题，提出企业应从公司全员角度提升 对存货管理重要性的认识；加强部门之间的沟通合作，完善ERP存货管理信息系 统；严格执行聘用标准，提高存货管理人员的综合素质；采用合理的存货计价 方法；建立科学高效的存货采购管理机等对策，完善存货管理，力图实现企业 存货管理的有效运作，促进企业全面发展。 关键词: 存货 电器公司 采购机制 ERP管理系统 ABC分类管理法 Abstract Inventory management is an important part of internal control, inventory management not only helps prevent errors and fraud inventory record business, but also enable enterprises to strengthen cost control, the implementation of low-cost strategy. In this paper, Dongguan Jia Yu Electric Co., for example, the companys inventory management problems were analyzed and found the management of corporate existence is not enough emphasis on inventory management; a lower degree of enterprise inventory management information; enterprises lack inventory management professionals; Inventory quality impairment ；inventory reserves unreasonable, funds used too much and so on. For the companys inventory management problems of enterprises should make full perspective of the company to enhance the awareness of the importance of inventory management; strengthen communication and cooperation between departments, improve ERP inventory management information system; strictly enforce employment standards, improve inventory management overall quality; using a reasonable method of inventory valuation; the establishment of a scientific and efficient man