I哈尔滨啤酒公司存货核算及控制问题研究摘要在当代社会中，伴随市场环境的持续竞争，公司发展环境也出现了明显的变动，公司从之前持续的扩张规模开始转变成强化内部管理制度，其中存货核算和管控是非常关键的部分。必须具备领先的存货核算和控制体制才可以符合目前的市场变动需求，全面提升经济效益。哈尔滨啤酒企业在此类产业上具备非常关键的影响，其可以依照市场变动按时转变营销方案，得到客户的认可，促进公司的长久发展，但是需要了解的是哈尔滨啤酒企业在存货管理部分也出现了明显的问题，比如职员素质不高、设施老旧、账簿符实、存货控制不合适等，明显不利于公司的长久进步。本文探究哈尔滨啤酒企业在存货核算和控制过程中出现的突出问题，指出合理的处理意见。关键词：存货核算；存货控制；账实不符；人员素质IIAbstractInmodernsociety,withthefiercecompetitioninthemarketenvironment,enterprise'ssurvivalenvironmenthasbecomemoreandmorefierce,enterprisebyblindlyexpandthescalegraduallytostrengthentheinternalmanagementsystemofthedirectionofchange,andinventoryaccountingandcontrolisaimportantaspect.Onlyadvancedinventoryaccountingandcontrolsystemtoadapttomarketchanges,realizestheprofitmaximization.Harbinbeercompanyinthebeermarkethasapivotalposition,itcanaccordingtothechangeofthemarkettimelyadjustmentofmarketingstrategy,obtainthetrustofcustomers,topromoteenterprisedevelopment,butneedtoadmitisHarbinbeercompanyininventorymanagementalsohassomeofthequalityofpersonnelisnotStandards,outdatedequipment,bookstallywiththefacts,inventorycontrolisunreasonableandsoonsomeproblems,aseriousimpactonthedevelopmentofenterprises.ThispaperanalyzestheHarbinbeercompanyininventoryaccountingandcontroloftheseproblems,andputsforwardthesolutionproposal.Keywords：Inventoryaccounting;Inventorycontrol;Accountdoesnotmatch;PersonnelqualityIII目录第1章引言.......................................................................................51.1研究背景........................................................................................................51.2研究意义........................................................................................................5第2章相关理论综述........................................................................62.1存货的概念....................................................................................................62.2存货核算的概念............................................................................................62.3存货控制概念与风险....................................................................................6第3章哈尔滨啤酒公司存货核算及控制现状...................................83.1公司概况........................................................................................................83.2存货管理现状................................................................................................83.2.1存货资产质量状况................................................................................................83.2.2存货资产风险状况................................................................................................93.2.3存货管理制度情况................................................................................................9第4章哈尔滨啤酒公司存货核算及控制中存在的原因分析...........124.1存货账务核算中的问题...............................................................................124.1.1账面记录不全................................................................
