SC公司存货成本控制研究

发布时间：2018-01-25 15:03

本文关键词： 存货成本控制去库存　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：存货作为流动资产在资产负债表中占有举足轻重的地位,它同时也是利润表中销售收入及销售成本来源的根基,随着我国市场竞争的日趋激烈,存货成本控制问题越来越受到重视。存货成本控制是企业生产经营过程中的一项重要活动,企业通过对存货成本加强控制,不仅可以保证生产经营活动连续、有序地进行,同时也可以降低企业的销售成本,为企业产品赢得定价优势,从而提高经济效益以确保企业营业水平在同行业中处于领先地位。企业建立完善的存货成本控制体系一方面能够保护存货资产的安全完整性,另一方面,管理者通过关注存货成本控制流程中的关键控制点,能有效控制存货成本、降低风险。对于制造型企业而言,健全的存货成本控制体系尤为重要。SC公司是生产制造型企业,目前,由于公司存货在采购、使用、保管及核算环节存在制度缺陷、流程不清、责任不明等问题,导致SC公司在存货成本控制方面面临薄弱环节的整改与加强。从短期来看,存货成本没有得到有效控制会影响企业经营利润,从长远来看,将制约企业发展。因此,对于SC公司而言,建立健全的存货成本控制体系迫在眉睫。本文以SC公司为研究样本,采用案例分析法对SC公司的存货成本控制进行分析和评价,发现存在的问题,进而提出改革建议。本文共五章:第一章为绪论,首先概括了木文的研究背景及研究意义,以相关理论为前提,阐述本文的研究思路和方法、研究特色与创新。第二章为存货成本控制理论概述,介绍相关概念和理论基础,以及存货成本控制的目标和内容。第三章为SC公司存货成本控制现状及问题分析,首先介绍了 SC公司概况;然后,对SC公司存货成本控制现状进行描述;最后对此做出客观评价并分析存在的问题。第四章为SC公司加强存货成本控制的措施,本文提出在存货成本控制中实施"去库存"管理方法,首先强调"去库存"管理方法的重要性,其次介绍"去库存"管理方法在计划阶段、使用阶段、保管阶段的具体实施措施,而后基于SC公司存货成本控制存在的问题对运用在SC公司内的"去库存"管理方法中的关键举措进行阐述。第五章是全文的结论与展望。通过研究,本文认为SC公司目前存在存货采购内部管理制度不完善、ERP系统信息存在信息疏漏、存货盘点流于形式以及存货预算编制不够真实准确、存货核算管理存在缺陷等问题。为解决目前存在的问题,本文结合"去库存"管理方法中的关键环节控制点,制定并实施适用于SC公司的"去库存"管理方法:即在存货计划、使用、保管以及核算阶段,通过建立采购招标平台完善采购管理制度,同时,结合存货预算编制,从源头控制新增库存的产生;成立ERP小组对信息系统数据统筹管理,联合各事业部仓储部门借助库存管理模块有针对性地开展存货使用及保管工作,通过定期盘点,清理公司积压库存;并利用财务约束手段解决存在问题的库存物资,全面开展库存物资去库存的工作。
[Abstract]:As the stock liquidity occupies a pivotal position in the balance sheet, it is also the foundation of the profit statement cost of sales and revenue sources, with China's increasingly fierce market competition, the cost of inventory control problem more and more attention. The cost of inventory control is an important activity in the process of production and operation of enterprises, through the to strengthen the control of the inventory cost, can not only ensure the production and operation activities of continuous, orderly, but also can reduce the cost of sales, to win a pricing advantage for the enterprise products, so as to improve the economic benefits of enterprises to ensure the level of business in the same industry leading position. The safety integrity of enterprises to improve the inventory cost control system to protect the inventory of assets, on the other hand, the management by focusing on inventory cost control of the key control points in the process, can effectively control The cost of inventory system, reduce the risk. For the manufacture, improve the inventory cost control system is very important in.SC company is a manufacturing enterprise, at present, due to the company's stock in the purchase, use, storage and accounting system defects exist link, flow is unclear, the responsibility is unknown cause problems, SC company faces the rectification and strengthening the weak link in inventory cost control. In the short term, the inventory cost has not been controlled effectively will affect the profit of enterprise, in the long run, will restrict the development of enterprises. Therefore, for SC companies to establish and improve the inventory cost control system is imminent. This paper takes the SC company as the research sample, the SC company's inventory cost control analysis and evaluation using case analysis method, find the existing problems, and puts forward the reform suggestions. This paper consists of five chapters: the first chapter is the introduction, this paper first summarizes the research The background and significance, related to the theoretical premise, expounds the research ideas and methods, research characteristic and innovation. The second chapter is an overview of the theory of inventory cost control, introduces the related concepts and theoretical basis, and the inventory cost control objectives and content. The third chapter is the analysis of the status quo and problems of inventory cost control in SC company, first of all introduces SC company profile; then, to describe the current situation of SC company inventory cost control; finally make objective evaluation and analysis of existing problems. The fourth chapter is to strengthen the inventory cost control measures of SC company, this paper proposed the implementation to the inventory management method in the inventory cost control, first emphasized "the importance of inventory management the method, followed by the introduction to the inventory management method used in the planning process, the specific implementation measures to keep stage, then SC's inventory cost control problem based on In the use of SC within the company to the inventory management method in the key measure in this paper. The fifth chapter is the conclusion and Prospect of this paper. Through the research, this paper considers that the SC company existing internal management system of procurement is not perfect, ERP system information information omissions, inventory formality and inventory budget preparation is not accurate. Inventory management is defective. In order to solve the existing problems, the critical control points according to the inventory management method, the formulation and implementation of applicable to the SC company to the inventory management method that used in inventory planning, storage and accounting stage, through the establishment of procurement bidding platform to improve the procurement at the same time, the inventory management system, combined with the budget, from the source to control the inventory of new generation; ERP group was established on the information system of data management, joint Department of warehousing business With the help of inventory management module, we should carry out inventory utilization and storage work in a targeted manner, clean up company backlog inventory regularly, and use financial restraint to solve existing inventory problems, and carry out inventory inventory work in an all-round way.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

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