论企业存货管理存在的问题及对策摘 要存货是联结产品生产和销售的纽带，企业为了保证生产经营过程的持续,必须有计划地购入、耗用和销售存货.而企业存货管理的好坏,则与企业的进展息息相关。目前部分企业因其规模小、资本和技术构成较低、存货管理与控制薄弱，导致其在激烈的市场竞争中面临很多困难。由于篇幅所限，为此本文对工业企业存货管理与控制等方面内容进行了分析和论述, 结合案例阐明了加强存货管理的意义,并从“提出问题—分析问题—解决问题”的角度分析了企业存货管理存在的问题,探讨了加强和完善企业存货管理的对策,以达到提高企业经济效益、促进企业经营目标实现的目的。关键词:存货； 采购计划； 内部控制 Dissertation of Enterprises’ Inventory Management Problems and Countermeasures Bin Sheng-hai (MBA) Directed by Professor Jiang Hong-yunAbstractInventory is a link of products’ production and sale， in order to ensure the sustained corporate production and management processe, there must be planned purchase ， consumption and sales of inventory in enterprises ． The quality of enterprises’ inventory management is closely related to the development of enterprises ． At present，some enterprises face lots of difficulties in the fierce market because of their small size ， lack of capital and technical constructions ， and weak inventory management and control．Therefore，the inventory management and control aspects of enterprises are analyzed and discussed in this paper ． Then it clarifys the significances of strengthening inventory management ， and it depicts the inventory management problems of enterprises throughout the angle of“to ask questions - to analyse the problems — to solve the problems”．At last，it shows the strategies to strengthen and improve the enterprises’ inventory management ，which can make the enterprises achieve greater economic efficiency and business goals.Key words： Inventory; Procurement pla...
