内蒙古乾坤金银精炼股份有限公司存货管理制度设计

发布时间：2018-05-04 04:46

本文选题：存货管理 + 内部控制　；参考：《内蒙古大学》2014年硕士论文

【摘要】：存货是指企业在正常的生产经营过程中为销售或者耗用而储备的物资,包括原材料、辅助材料、燃料、包装物、低值易耗品、修理用备件、在产品、自制半成品、产成品、外购商品以及发出商品等等。企业留置存货的原因主要有两点：一是为了保证生产或者销售的经营需要；二是出于价格的考虑,为了节省成本,企业会采取整批购买的方式。但是,大量存货留置会使企业因采购存货占用大量资金的同时加增仓储费、保险费、维护费、管理人员工资等费用开支。因此,企业需要对存货进行科学有效的管理。库存管理主要包括存货和本决定的基础上,信息化管理的分析,是企业内部控制的重要环节,是企业确定经营决策,以实现业务目标和战略,保持资金安全资产的完整性,确保合法合理,财政收入和支出的会计信息是真实和准确的自我协调,监督和制约的控制系统。库存管理不仅有助于防止股市业务错误日志和欺诈行为的发生,同时也使企业加强成本控制,低成本战略的实施,因此对存货的管理控制在企业的运营中就显得尤为重要。内蒙古乾坤金银精炼股份有限公司,其存货具有规格种类繁多、单位价值较高等特点。从目前的管理现状来看,公司的存货管理活动主要存在以下问题：存货管理未能实现电算化,核算不准确；存货的收入、发出、结存缺乏真实记录；存货积压或不足造成直接损失。针对存在的问题进一步分析原因,主要是因为信息化建设滞后,技术手段不足；企业内部控制制度不健全；存货管理方式不科学。从存在的问题以及原因分析可以看出,存货管理制度的设计是关键,它不仅会对企业的管理成本实行有效的控制,更会为企业价值链的整体增值服务。根据内蒙古乾坤金银精炼股份有限公司的经营管理特点,从职能部门职责、授权审批、凭证与记录控制、物资领用计划申报、物资领用、损耗控制、监督检查等方面提出了其存货管理制度的设计。基于以上存货管理的现状分析以及制度设计,最后提出三点具体的实施措施：建立存货管理制度体系；完善存货管理内部控制；实施科学化存货管理。
[Abstract]:Inventory refers to materials reserved for sale or consumption in the course of normal production and operation, including raw materials, auxiliary materials, fuels, packaging, low-value consumable goods, spare parts for repair, in products, self-made semi-finished products and finished products, Goods purchased and sent out, etc. There are two main reasons for enterprises to keep inventory: one is to ensure the operation needs of production or sales; the other is to consider the price, in order to save the cost, the enterprise will adopt the way of bulk purchase. However, a large amount of stock retention will increase the cost of storage, insurance, maintenance, management and other expenses while purchasing a large amount of funds. Therefore, the enterprise needs to carry on the scientific and effective management to the inventory. Inventory management mainly includes inventory and the basis of this decision. The analysis of information management is an important part of the internal control of the enterprise. It is the enterprise to determine the business decision, to achieve business objectives and strategies, to maintain the integrity of capital safety assets, To ensure legal and reasonable accounting information of revenue and expenditure is a true and accurate self-coordination, supervision and control system. Inventory management is not only helpful to prevent the occurrence of stock market error log and fraud, but also makes enterprises strengthen cost control and implement low cost strategy. Therefore, inventory management and control is particularly important in the operation of enterprises. Inner Mongolia Qiankun Gold and Silver Refining Co., Ltd., its inventory has a variety of specifications, high unit value and other characteristics. From the current situation of management, the main problems of the company's inventory management activities are as follows: inventory management can not realize computerization, accounting is not accurate, the income of inventory is issued, the balance is lack of true record; The overstocking or shortage of stock results in direct losses. In view of the existing problems, the main reasons are that the information construction lags behind, the technical means are insufficient, the internal control system of the enterprise is not perfect, and the inventory management mode is not scientific. From the analysis of the existing problems and reasons, we can see that the design of inventory management system is the key, which not only can effectively control the management cost of enterprises, but also serve the whole value-added service of the enterprise value chain. According to the operating and management characteristics of Inner Mongolia Qiankun Gold and Silver Refining Co., Ltd., from the functions and responsibilities of the department, authorization and examination and approval, certificate and record control, material use plan declaration, material use, wear and tear control, Supervision and inspection and other aspects of its inventory management system design. Based on the analysis of the present situation of inventory management and the system design, three specific measures are put forward: establishing the system of inventory management, perfecting the internal control of inventory management, and implementing scientific inventory management.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F274;F426.3

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