财务管理专业-浅析高华计算机公司存货管理问题及对策

摘 要存货是企业流动资产的重要构成部分，相较于其他资产，存货在企业资产总额中占有很大的比重。由此可见，企业存货管理水平的程度对于企业资产的运作效率以及企业的盈利水平具有直接的影响。现代计算机制造业管理的要求之一就是有效合理地管理存货，这对企业获取更多的经济利益以及持续地发展来说是极为关键的。本文通过对高华计算机存货管理进行研究发现，高华计算机存在缺少独立的存货管理组织机构、存货滞销严重、存货预算管理不完善、公司存货盘点存在漏洞 等问题。因此，高华计算机应从四个方面进行完善，一是建立独立的存货管理组织机构；二是建立以存货周转率为主的财务指标体系，减少货物积压 ；三是建立有效的存货预算制度；四是规范存货盘点作业流程，从多个方面加强高华计算机存货管理。关键词：高华计算机 存货管理 内部控制 存货周转率 AbstractInventory is an important component of the current assets of an enterprise. Compared with other assets, inventory occupies a large proportion in the total assets of an enterprise. Thus it can be seen that the level of inventory management has a direct impact on the operational efficiency of enterprise assets and the level of enterprise profits. One of the requirements of modern computer manufacturing management is to manage inventory effectively and reasonably, which is crucial for enterprises to obtain more economic benefits and sustainable development. Through the research on the inventory management of gaohua computer, this paper finds that there are some problems in gaohua computer, such as the lack of an independent inventory management organization, the serious unsalable inventory, the imperfection of inventory budget management, and the loopholes in the company's inventory taking. Therefore, gaohua computer should be improved from four aspects: first, to establish an independent inventory management organization; The second is to establish a financial index system based on inventory turnover to...