企业存货管理中存在的问题及对策

摘要

存货在企业资产中占有重要的位置，存货管理是企业实现经营目标，贯彻经营方针和决策，维护流动资产的安全与完整，是企业内部控制的重要环节。其管理的好坏直接关系着企业资金占用水平，资产运作水平的高低，是企业管理不可忽视的一部分。

文章具体从企业的存货管理的定义和现状分析，然后通过企业存货管理中存在的问题进行具体的原因分析，具体问题有以下几点：内部控制制度不完善，岗位责权不清晰；存货的核算计量方面不够准确；存货管理未能完全实现电算化；存货的年末核对存在偏差；采购制度不完善；存货管理的账目存在水分；存货的摆放不科学，进行具体的原因分析，提出相应的解决对策，本文通以严格制定财务制度；建立科学高效的存货制度，完善内部控制；加强对存货的分类管理；合理利用物流，提高存货的出入率；建立清查盘点制度，做好存货规划，从而使企业存货管理得到有效改善。

关键词：存货；存货管理；问题对策

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ABSTRACT

Inventory occupies is an important position in the enterprise assets, inventory management is the enterprise realize the management goal, carry out management policy and decision making, protect the safety of the current assets and complete, is an important link in enterprise internal control. The stand or fall of its management directly related to the enterprise's capital takes up level, the level of assets operation, is a part of enterprise management can not be ignored.

Article from the definition of enterprise inventory management and the status quo analysis, and then through the enterprise inventory management problems that exist in the specific reason analysis, specific problems are the following: the internal control system is imperfect, jobs in liability is not clear; Inventory accounting measurement are not accurate enough; Inventory management does not fully realize computerization; At the end of inventory check the deviation; Procurement system is not perfect; Inventory management accounts exist moisture. Inventory placement is not scientific, specific reason analysis, proposed corresponding solution countermeasures, this article through to strictly formulated financial system; To establish a scientific and efficient inventory system, perfect the internal control; To strengthen the classification of inventory management; Reasonable use of logistics, improve inventory discrepancy rate; Build system of inventory, ready to inventory planning, so as to make the enterprise to effectively improve inventory management.

Key words :inventory;Inventory management;Problems countermeasure

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目录

一、企业存货管理相关理论的概述 (1)

（一）存货定义 (1)

（二）企业存货管理的定义 (1)

（三）存货管理的相关办法 (2)

1. ABC分类管理办法 (2)

2. 经济批量模型 (3)

二、企业存货管的现状及存在的问题 (5)

（一）企业存货管理的现状 (5)

（二）企业存货管理中存在的问题 (5)

1.内部控制制度不健全，岗位责权不清晰 (5)

2.存货管理未能完全实现电算化 (6)

3.存货的年末核对存在偏差 (7)

4.采购制度不完善 (7)

6.对货物市场的预知不够 (8)

7.存货管理不规范导致账实不符 (9)

三、加强企业存货管理的对策 (9)

（一）完善内部控制制度，明确岗位责权 (9)

（二）努力完全实现电算化 (10)

（三）严格进行年末核对 (11)

（四）完善采购制度 (11)

（五）科学摆放存货 (11)

（六）加强对货物市场的预知 (12)

（七）规范存货管理，避免账实不符 (12)

结语 (12)

参考文献 (14)

致谢...................................... 错误！未定义书签。