中小企业存货管理存在的问题与对策毕业论文

潍坊学院

本 科 毕 业 论 文

课题名称: 中小企业存货管理存在的问题与对策

目 录

中文摘要 ..................................................................................................................................... I ABSTRACT .............................................................................................................................. II 引 言 .......................................................................................................................................... 1 一、存货管理相关理论概述 .................................................................................................... 1

（一）存货的含义及功能 ................................................................................................. 1 （二）企业存货管理的含义及其重要性 ......................................................................... 2 （三）存货管理的方法 ..................................................................................................... 2 二、中小企业存货管理的现状 ................................................................................................ 2

（一）缺乏有效的统计方法 ............................................................................................. 3 （二）公司内部控制制度不健全 ..................................................................................... 3 （三）储存不合理，资金量过大 ..................................................................................... 3 （四）非正常存货储备量挤占了正常的存货储备量 ..................................................... 3 （五）管理不到位 ............................................................................................................. 4 （六）各部门的沟通缺乏有效的沟通 ............................................................................. 4 三、A公司存货管理存在的问题及原因分析 ........................................................................ 4

（一）A公司存货管理存在的问题 .................................................................................. 4 （二）A公司存货问题的成因分析 .................................................................................. 6 四、加强中小企业存货管理的对策 ........................................................................................ 8

（一）加强存货采购管理，完善采购计划 ..................................................................... 8 （二）完善存货的验收﹑储存及保管的管理机制 ......................................................... 8 （三）完善企业存货领用及销售的管理机制 ................................................................. 9 （四）完善企业存货内部控制制度 ................................................................................. 9 （五）利用先进的管理模式，实现存货资金有效管理 ............................................... 10 （六）加强存货风险控制与防范 ................................................................................... 10 （七）有效落实存货管理的相关制度 ........................................................................... 11 结束语 ...................................................................................................................................... 12 参考文献 .................................................................................................................................. 13 谢 辞 ........................................................................................................................................ 14

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中文摘要

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。存货管理是企业内部控制的重要环节，是企业实现经营目标，贯彻经营方针和决策，维护流动资产安全与完整，保证财务收支合 法、会计信息真实性的一种内部自我协调、制约和监督的控制系统。本文全面阐述了存货管理研究的原因及对企业产生的影响，提出了企业存货有效管理的对策，以取得最大的经济效益。首先，阐述本文的研究背景及意义，通过文献综述，提出本文的研究思路和研究内容；其次，对存货管理进行概述，介绍企业存货管理的含义、企业存货管理的重要性；第三，分析中小企业存货管理的现状，发现管理中存在的问题，并提出相应的解决策略；最后，总结出本文的成果与不足。

关键词:中小企业 存货管理 对策

I

Problems and countermeasures of inventory management

for SMEs

ABSTRACT

Inventory is held to meet the enterprises' normal production and sales of liquid assets is an important economic resources can bring economic benefits will flow to the enterprise. Inventory management is an important part of internal control is to achieve business objectives, the implementation of business policy and decision-making, maintaining the security and integrity of the current assets to ensure that the legitimate financial revenue and expenditure, the accounting information of an internal self-coordination, restraint and supervision control system. A comprehensive exposition of the reasons of inventory management and the impact on the enterprise, the effective management of the business inventory countermeasures, in order to achieve maximum economic benefits. First, an overview of the background and significance of this study, literature review, research ideas and research content of this article; Secondly, an overview of inventory management, enterprise inventory management, meaning, the importance of inventory management in the enterprise; Third, the status of inventory management for SMEs, found that the problems in the management, and propose solutions strategy; Finally, summed up the achievements and shortcomings of this article.

Key words: SMEs Inventory Management Countermeasure

II