会计学-山西汾酒公司存货管理问题研究论文

本科论文摘 要随着互联网、电子商务等信息技术的不断发展，企业的经营模式日趋完善，同时也在一定程度上促进了各企业之间的竞争。像汾酒公司这样的大型生产类企业，存货在公司的资金比例中占很重要的一部分，可以说是非常重要了。如何对企业的存货进行有效管理和合理控制，平衡存货的成本耗用和风险以及避免成本摊销和减少不必要的资源浪费，这对企业来说是至关重要的。因此，制定健全的存货管理制度是一个公司必须解决的问题，这直接影响公司的资金周转速度和运作成本，另一方面也会对公司的经营发展和盈利能力造成一定的影响。本文我首先对存货管理的基本概念及相关内容做了简单的概括；然后针对山西汾酒有限责任公司的具体情况，结合理论实际提出了汾酒集团目前在存货管理方面存在的问题并进行了原因分析，之后提出完善该问题的对策建议。通过对该公司的分析和研究最终达到提高公司盈利水平，促进该公司经济发展的作用。本科论文关键词:存货管理；成本控制；汾酒集团；存货周转率AbstractWith the continuous development of information technologies such as the Internet and e-commerce, the business model of enterprises is becoming more and more perfect. At the same time, the competition among enterprises is promoted to a certain extent.For a manufacturing enterprise like Fenjiu Company, inventory management accounts for a large proportion of the total assets of the enterprise, thus showing its importance. How to manage and control inventory reasonably, and avoid cost amortization and unnecessary waste of resources is of vital importance to enterprises. Therefore, the establishment of a sound inventory management system is a problem that a company must solve, which directly affects the company’s capital turnover and operating costs,on the other hand,it will also affect the company’s business development and profitability.In this passage, i first made a brief summary of the basic concepts and related contents of inventory management; Then, according to the specific situation of Shanxi Fenji...