论企业存货管理分析研究——以连云港市美步家居有限公司为例 物流管理专业

摘 要在当今社会中，我国公司由于自身存货的需求量过多而持有存货，导致公司的期末库存量在总资产数额中占较大的比值，存货管理是企业实现经营目标、贯彻经营方针和决策以及维护流动资产安全与完整，是保证会计信息真实性和准确性的一种内部自我协调、制约和监督的控制系统。采取科学的存货管理制度不仅有助于防范存货业务的错误记录和舞弊行为的发生,还能使企业加强成本控制,实施降低成本战略。本文在研究存货管理理论的基础上，对连云港市美步家居有限公司进行调研，了解并掌握存货管理的现状，其现状主要存在的问题是存货内部控制制度不够健全，岗位权责不明晰，存货管理不规范，账实不符，信息失真，造成核算计量不准确，存货信息化程度低以及存货管理的混乱都容易导致企业大量的资金浪费，针对出现的问题，并对此提出相应的解决措施，从而确保证企业的长远发展。关键词：存货管理 提高效率 内部控制AbstractIn today's society, Chinese companies hold inventory due to excessive demand for their own inventory, which results in a large proportion of the total assets of the company at the end of the period. Inventory management is the realization of the business objectives of the enterprise. It is an internal self-coordinating, restricting and supervising control system that carries out the management policy and decision, maintains the safety and integrity of the current assets, ensures the legality of financial revenue and expenditure, and the authenticity and accuracy of accounting information. The adoption of scientific inventory management system not only helps to prevent the occurrence of false record and fraud in inventory business, but also enables enterprises to strengthen cost control and implement cost reduction strategy. This paper studies the basis of inventory management theory. On the basis of the investigation of Lianyungang City Meibu Home Co., Ltd., to understand and master the current situation of inventory management, the main problems in the present...