会计学-浙江华海药业股份有限公司存货管理问题研究论文

本科论文摘 要存货管理对企业的经营来说是尤为重要的，尤其是在降低企业的成本、加速资金的周转速度和提高企业经济效益的方面发挥着极为重要的作用。医药行业是我国国民经济的重要组成部分，对于保护和增进人民健康、提高生活质量以及促进经济发展和社会的进步均具有十分重要的作用。中国作为世界人口大国之一，对医药制品的需求与日俱增，存货作为制药企业最主要的流动资产，其正确的管理方法直接关系到企业的未来发展状况，又由于药品特殊复杂的存放要求，使制药企业的存货管理难度大大超过其他的行业。本文以浙江华海药业股份有限公司作为研究的对象，调研该企业存货管理的相关资料，了解了该企业存货管理的方式方法，根据实际情况提出该企业存货管理方面存在的一些问题，并分析了这些问题产生的原因，同时提出了改善存货管理应采取的对策。关键词：存货管理；内部控制；流动资产本科论文AbstractInventory management is particularly important for the operation of an enterprise, and it plays an extremely important role in reducing the cost of the enterprise, accelerating the speed of capital turnover, and improving the economic efficiency of the enterprise. The pharmaceutical industry is an important part of China's national economy. It plays a very important role in protecting and promoting people's health, improving the quality of life, and promoting economic development and social progress. As a world's most populous country, China's demand for pharmaceutical products is increasing day by day. Inventory is the most important current asset of pharmaceutical companies. Its correct management method is directly related to the future development of the enterprise. Due to the special and complex storage requirements of pharmaceuticals, the inventory of pharmaceutical companies’ management is much more difficult than other industries. This article takes Zhejiang Huahai Pharmaceutical Co. Ltd. as the research object, investigates the Related Materials of the enterprise invento...