中小企业存货管理调查分析

本科生毕业论文

论文题目

院系名称会计学院

姓名

学号

专业会计学或财务管理或审计学指导教师姓名职称（助教不写职称，注明硕士）

2015年3月27日

摘要

随着国民经济的进一步发展，中小企业的地位越来越重要，对社会的稳定和经济发展起到了重要的促进作用。但是，中小企业因为其自身的特点，规模小、管理上人为的因素重，所以也就存在不规范、故障率高，很容易在宏观环境发生变化的情况下出现问题甚至于破产倒闭，据统计，中小企业的平均寿命只有3-5年。在调查中，笔者发现，一个重要的原因就是财务管理混乱。而存货由于其对中小企业的流动性影响具有十分重要的作用，又因为其往往不被中小企业所重视，常常导致其出现问题。近年来，因为流动性不足而经营困难的中小企业不胜枚举。正由于此，笔者通过大量的调查，并在对鑫峰机械制造企业进行实证分析的基础上，指出中小企业在存货管理上存在的问题，深入地分析其原因，并有针对性地提出改进措施。

关键词:中小企业；存货管理；问题及对策

Abstract

SMEs are an important part of the national economy, the development of social economy and stability plays play a decisive role role. With the effect of clusters of medium-sized and small enterprises in China's economic and social development in the increasingly prominent position, has become an important force to promote the fast growth of the economy. However, at present our country small and medium-sized enterprise difficult, the failure rate is high, the average life expectancy in the 3-5 years, one very important reason is that the small and medium-sized enterprise funds management system is not perfect, there are internal management confusion, the lack of a sound monetary fund internal control system, inadequate supervision and other issues, so that small and medium enterprises reputation and profit ability drops. Only good money management this small link, adopt scientific and reasonable management and control measures, to small and medium enterprises to improve the economic benefits, make it develop steadily in the market economy. This paper comprehensively expounds the reason of inventory management and the impact on the enterprise, and puts forward some countermeasures for the effective management of the enterprise inventory, in order to obtain the maximum economic efficiency. Firstly, the background and meaning of this dissertation, through literature review, proposes this article research mentality and the research content; secondly, an overview of the importance of inventory management, inventory management concept, enterprise inventory management; analysis of present situation of inventory management in the small and medium-sized enterprises, find problems in the management, and proposes the corresponding solution strategy; finally, summarizes the achievements and shortcomings of this paper.

Keywords: small and medium-sized enterprise; inventory management; problems and Countermeasures

目录

摘要................................................................................................................................................................. I 引言. (3)

一、存货管理相关理论概述 (3)

（一）存货的含义的功能 (3)

（二）加强企业库存管理的重要性 (3)

二、中小企业存货管理的现状 (4)

（一）鑫峰机械制造企业存货管理存在的问题 (4)

1、鑫峰机械制造企业存货管理现状................................................ 错误!未定义书签。

（1）存货周转率低 (5)

（2）存货成本和库存水平都较高 (6)

（4）呆滞品库存高 (6)

（5）信息沟通不畅 (6)

1、我国中小企业市场竞争不规范 (7)

4.3.5我国中小企业创新不足 (7)

三、加强中小企业存货管理的对策 (8)

参考文献 (11)

谢辞 (1)