标题：企业存货管理问题及改进方案研究（西安建筑科技大学管理学院会计1202班周腾）指导老师：孙翠丽[摘要]存货是满足企业正常生产和销售而持有的流动性资产，能给企业带来经济利益的流入，但是其流动性较差，所以存货管理成为企业管理的重点之一。继工业化之后，无论是国内还是国外，都对存货管理理论和实施进行了深入的探索和研究，提出了各种各样的存货管理模式。存货一般在企业资产总额中会占有较大的比重，但是存货会带来成本负担，影响经营利润。受目前经济形势的影响，大部分企业都存在较大的库存压力，在经济形势不乐观的情况下，把存货看作企业的资产是不合理的，这时候存货是企业的负担，而不利于企业长期利益发展，库存量高会造成比较大的资源浪费。本文首先提出存货和存货管理的概念，主要对存货管理方法进行介绍，对体现管理成果的指标进行了分析，对国内外存货管理的现状和问题进行了研究，对陕西绿能生态牧业有限公司的存货数据进行了调查，结合实例具体分析了企业存货的存在问题及影响因素，提出了改进公司存货管理的建议和措施，研究的最终目的是能够降低库存成本，提高存货出售率。陕西绿能生态牧业有限公司位于陕西省宝鸡市陇县，经营范围主要涉及优质奶山羊养殖、繁育饲草料进口、畜产品、良种繁殖销售等业务，公司的养殖建设项目是世界最大的奶山羊养殖群。畜牧业的存货主要包括原材料、在产品、库存商品、低值易耗品等，原材料又包括饲草、兽药，库存商品主要是原奶。[关键词]存货管理；风险；信息化【Abstract】Availabilityistomeetnormalproductionandsaleofliquidassetsheld,bringingtogivebusinessesinflowofeconomicbenefits,butitsilliquid,soinventorymanagementhasbecomeoneofthekeybusinessmanagement.Followingindustrialization,whetherdomesticorforeign,areontheinventorymanagementtheoryandimplementationofin-depthexplorationandresearch,weproposedavarietyofinventorymanagement.AvailabilityUsuallyintotalassetswillaccountforalargeproportion,buttheinventorywillbringthecostburden,affecttheoperatingprofit.Affectedbythecurrenteconomicsituation,mostcompaniesthereisabigpressureonthestock,theeconomicsituationisnotoptimisticaboutthesituation,thecompany'sassetsareconsideredinventoryunreasonable,thistimetheinventoryburdenofenterprises,tothedetrimentofthelong-terminterestsofthedevelopmentofenterprises,highinventorieswillcauserelativelylargewasteofresources.Thispaperfirstproposedtheconceptofinventoryandinventorymanagement,mainlyforinventorymanagementmethodintroducedindicatorsreflectmanagementresultsareanalyzed,thestatusandinventorymanagementproblemsathomeandabroadwerestudied,ShaanxiLvNengEcologicalAnimalHusbandrycorporationinventorydatawereinvestigated,withexamplesdetailedanalysisoftheproblemsandfactorsofbusinessinventories,thecompanyproposedtoimproveinventorymanagementproposalsandmeasures,theultimateaimoftheresearchistheabilitytoreduceinventorycosts,improveinventorysoldrate.ShaanxiLvNengEcologicalAnimalHusbandrycorporationislocatedinLongcounty,ShaanxiProvinceBaojiCity,businessscopemainlyinvolveshigh-qualitydairygoatfarming,breedingforageimports,livestock,seedbreedingandsalesbusiness,thecompany'scultureconstructionprojectistheworld'slargestmilkgoatbreedingbase.Livestockinventoriesmainlyincluderawmaterials,finishedgoods,consumablesandotherrawmaterialsalsoincludesforage,veterinarydrugs,inventoryofgoodsmainlyrawmilk.[Keywords]inventorymanagement;risk;informatization目录1绪论..............................................................................................................................................71.1研究背景..................................................................
