摘 要随着经济社会的发展和市场经济的高速扩张，人们逐渐意识到企业的发展不能仅靠规模的扩大或者资金的累积，更要依靠企业内部经营管理的控制。自《企业内部控制基本规范》发布之后，内部控制逐渐成为企业经营发展不可缺少的组成之一。如何加强存货管理,提高企业的存货周转率，已经成为管理层的基本考量。而在食品行业中，由于消费者对产品的质量问题要求高且重视，所以对于存货的管控基本上处于企业内部经营管理的核心地位。因此,本文以存货管理为重点，以丹东阳鸣面包厂为例，基于一定的文献参考，以存货控制的相关理论为基础，探究该厂存货控制中存在的管理模式不科学、盘点流于形式、进销信息不一致等问题。同时，本文经过结合该厂的经营管理模式，制定科学的管理模式，完善进销管理体系，明确相关管理责任，提高内部控制水平，从而使工厂对存货有清晰有效的决策和控制，进而提高工厂竞争力，降低相关经营成本。关键词：存货盘点；存货；采购计划AbstractWith the development of economy and society and the rapid expansion of market economy, people gradually realize that the development of enterprises can not only rely on the expansion of scale or the accumulation of funds, but also rely on the control of internal management. After the adoption of the basic principles of internal control, internal control has become an integral part of enterprise management and development. The improvement of inventory management and liquidity has become an important issue in enterprise management. In the food industry, because of the high demand and attention of consumers for the quality of products, the control of inventory is basically in the core position of the enterprise's internal management.Therefore, this paper focuses on inventory management, takes Dandong Yongming bread factory as an example, based on certain literature reference, and based on the Relationship Theory of Stock Control, the Non-Scientific Patterns of Management in Factory Stock Control discusses the unique form of sto...
