摘 要存货属于企业流动资产的重要组成部分之一,对生产制造型企业而言更是关键所在，其实际价值在企业资产中占有举足轻重的地位。可以说一个企业的存货管理水平的高低直接影响其营运能力和获利能力，也直接关系着公司的财务情况。随着社会经济的快速发展，市场竞争愈发激烈，企业的存货管理水平的高低也直接影响着其竞争力。所以，加强对企业的存货管理是非常重要的。本文对永益食品存货管理过程中存在的一些问题进行了分析，如永益食品采购前没有确认存货、采购后未及时取用、出入库记录混乱、储存环境不佳、出库产品不经程序、产品出库过程无人监管等，同时提出了有针对性的应对措施，如严格按照采购流程进行采购、生产与库存之间及时沟通确认、进出库原料和产品必须登记在册、改善存储环境、产品按照流程出库、设立监管小组核对出库产品等，以实现企业整体经营管理水平的提升。关键词：存货管理 存货周转率 内部控制Abstract Inventory is one of the indispensable components of assets of an enterprise, especially for the production enterprise, its actual value plays an indispensable role in the enterprise assets. The level of inventory management of an enterprise directly affects its operating capacity and profitability, and also directly affects the financial situation of the company. The social economy develops faster. The enterprises are gradually facing more fiercely market competition, and the level of inventory management of enterprises also directly affects their competitiveness. Therefore, strengthening the inventory management of enterprises is indispensable. This paper analyzes some problems in the process of Yongyi food inventory management, such as the failure to confirm the inventory before purchasing, the failure to take it in time after purchasing, the confusion of in and out records, the poor storage environment, the out of warehouse products without procedures, and the unsupervised procedure of product out of warehouse, etc., and raises corresponding countermeas...
