中央广播电视大学人才培养模式改革和开放教育试点会计学专业毕业论文中小企业存货管理存在的问题及对策分析姓名:卢慧霞学校:济源电大专业:会计本科年级:08秋会计学号:20081410210110指导教师:韩朝胜答辩日期:目录一、存货的含义及确认条件························································································1二、中小企业存货管理的现状·····················································································2(一)存货管理制度不够完善···············································································2(二)存货管理未能实现电算化············································································3(三)存货的核算计量方面不够准确······································································3(四)存货的积压形成的直接损失·········································································3(五)未能充分利用第三方的物流管理···································································3(一)建立科学高效的存货管理制度·····························