企业存货管理中存在的问题与对策封面、中外文摘要.doc

毕 业 论 文作 者:学 号：学 院:经济管理学院专 业:会计学题 目:企业存货管理中的问题与对策指导者： (姓 名) (专业技术职务)评阅者： (姓 名) (专业技术职务)2012年5月毕业论文中文摘要 存货是满足企业正常生产和销售需要而持有的流动性资产，是能够给企业带来经济利益流入的重要经济资源。目前，我国的企业存货资金占整个资金总量的2030左右，这决定着企业存货资金管理在整个资金流管理中举足轻重，同时也表明存货资金沉淀现象较为严重和普遍，增加了企业资金使用成本和存货风险成本。存货既是资产负债表中流动资产的一个重要项目，也是损益表中销售收入和销售成本的来源，存货是企业中不可忽视的一部分。因此，对存货收入、发出、结存的确认，计量、记录和报告是否准确，都会关系到企业财务状况和经营成果是否准确，进而还会对个人收税、收益分配和对企业管理业绩评价等各个方面产生影响。存货管理的水平，直接关系到企业的资金占用水平，以及资产的运作，在企业管理中是非常重要的。在我国，由于存在多种原因的影响，使存货管理中存在许多问题。本文通过对资料收集与整理，结合具体案例分析等方法，了解企业存货管理水平和存货质量的现状，发现存货管理中存在的问题，找出存货管理存在问题的原因，进一步分析影响存货管理的因素；再从影响存货管理的因素角度出发，联系存货管理中存在的问题，结合ERP系统应用的案例，从而提出加强存货管理的措施。通过对存货管理进行分析和研究，旨在加强企业存货管理，保证企业存货资金安全，保持资金持续的良性循环，提高存货周转率，降低资金使用成本和库存贬值损失风险，提高存货资金的使用效率和效益，实现资金在该环节增值，使企业在市场中获得竞争优势，谋求进一步的发展。关键词 存货，存货管理，问题，对策毕业论文外文摘要Title Problems and Countermeasures of Inventory Management ofthe EnterpriseAbstractInventory is a kind of fluid assets that can satisfy the normal production and sales needsIt is also an important economic resource that can bring economic benefits to the enterpriseNowadays, the stock funds of the enterprise in our country occupy about 26 30of the total funds, the rate can even arise to 50in some enterprises (such as real estate enterprisesIt determines that the management of stock funds plays an essential role in the entire funds managementMeanwhile it also shows that the phenomena of precipitation of stock funds are quite common and serious，which lead to the raise of the capital costs and inventory risk costsInventory is an important project of liquid assets In the balance sheet inventory is an important project of liquid assets, but also the income statement sales revenue and cost of sales, inventory is a key part of the. Therefore, the stock income, send, balance confirmation, measurement, record and report is accurate, can be related to the enterprise s financial position and operating results are accurate, and also to income tax, income distribution and management for enterprise performance evaluation and other aspects have effect. Inventory management level, directly related to the enterprise the fund to take the level, as well as assets operation, in the management of the enterprise is very important.in the balance sheet, but also the Source of the sales revenue and the cost of sales in income statement, inventory is a key part . Therefore, the purchase, send, balance confirmation, measurement, record and report of stock is accurate or not, it related to the enterprise s financial position and operating results are accurate, and also have effect on income tax, income distribution and management for enterprise performance evaluation and other aspects. The level of inventory management is directly related to the enterprise the fund to take the level, as well as assets operation, in the management of the enterprise is very important.In our country,influenced by many factors，there exist some problems in inventory management2This thesis collects and refreshes the statements of public corporation，combined with the analysis of specific cases，3realize the status quatily of the level and quality of inventory management4Then find out the problem from it and the reason, and analyze many factors that influence the inventory managementThe thesis also starts from some factors that influence the inventory management，and finally put forwards the advices and measures in strengthening the inventory management. After the analysis and study of the inventory management，the aim is to strengthen the inventory management in enterprise and make sure the safety of corporate stock funds，maintain the virtuous cycle of sustained capital，improve inventory turn over, reduce capital cost and the risk of inventory devaluation losses，raise the efficiency and effectiveness of the u