制造业企业存货管理研究

发布时间：2018-03-29 17:13

本文选题：制造企业　切入点：存货管理　出处：《中国集体经济》2017年12期

【摘要】：随着社会经济和科学技术飞速发展,企业在不断开拓市场和技术创新的同时,往往忽视了存货的管理,而存货作为企业赖以生存和发展的基础对企业发展有深远的影响。由于存货管理是一个长期持续的过程,应该伴随着企业的发展不断加以完善。文章以制造业企业为例,首先介绍了存货的概念,分析了存货具有的有形性、流动性及易损性的特点,并根据存货的特点分析了制造业企业存货管理的意义,即存货管理可以降低存货对资金的占用,节约企业资金支出,加速存货的周转速度,降低企业经营风险,避免企业不必要的损失;其次指出了制造业企业现阶段存货管理中存在的主要问题,主要包括存货管理制度和内部控制不完善、采购计划制定不合理、存货的库存管理和会计核算不规范、存货管理人员专业素质不高等;最后针对上述问题提出加强存货管理的对策建议,包括完善存货管理制度、科学编制采购计划、加强存货的质量控制、规范存货的库存管理和会计核算、提高存货管理人员的专业素质等。
[Abstract]:With the rapid development of social economy and science and technology, enterprises often ignore the inventory management while constantly opening up the market and technological innovation. Inventory, as the basis for the survival and development of enterprises, has a profound impact on the development of enterprises. As inventory management is a long-term and continuous process, it should be continuously improved with the development of enterprises. This paper takes manufacturing enterprises as an example. This paper first introduces the concept of inventory, analyzes the characteristics of physical, liquidity and vulnerability of inventory, and analyzes the significance of inventory management in manufacturing enterprises according to the characteristics of inventory, that is, inventory management can reduce the use of capital by inventory. Saving the capital expenditure of the enterprise, accelerating the turnover speed of the stock, reducing the operating risk of the enterprise, avoiding the unnecessary loss of the enterprise. Secondly, it points out the main problems existing in the inventory management of the manufacturing enterprise at the present stage. Mainly includes the inventory management system and the internal control is not perfect, the purchase plan formulation is unreasonable, the inventory management and the accounting accounting is not standardized, the inventory management personnel specialized quality is not high and so on; Finally, the countermeasures and suggestions to strengthen inventory management are put forward, including perfecting inventory management system, making purchase plan scientifically, strengthening inventory quality control, standardizing inventory management and accounting. Improve the professional quality of inventory management personnel, etc.
【作者单位】：美巢集团股份公司;
【分类号】：F274;F425

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