文档介绍：摘要
企业存货是企业日常经营活动中的一项重要流动资产,存货管理利用情况的好坏,直接影响企业的资金占用水平以及资产运作,直接关系到企业的经济命脉。随着市场竞争的日益激烈,降低存货成本已经逐渐成为企业的“第三利润源泉”。
本文以科教设备制造企业为研究对象,采用所学财务知识,进行分析研究。首先,阐述了存货管理对企业的重要意义;接着,介绍了有关存货的理论知识和持有存货会产生的成本,以及存货管理的概念和现在使用比较普遍的一般方法;然后,通过对企业财务报表的搜集与整理,结合对企业实际调查、询问、观察等方法,了解了企业存货管理的现状,得出企业在在存货的采购环节、储存环节、发出环节等方面存在采购计划缺乏科学性、验收环节缺少健全的管理机制、管理方式过于粗放、仓库记账不规范等问题,同时,利用存货管理理论、成本控制思想对这些问题进行了综合分析,找出了产生问题的原因;最后,针对企业存在的问题,结合产生这些问题的原因,提出了改善存货管理的对策和建议。通过对存货管理进行分析和研究,旨在增强企业管理层对存货管理重要性的认识,改善现有的存货管理水平,提高存货周转率,降低资金使用成本,从而为企业持续、健康发展创造条件。
关键词:科教设备;制造企业;存货;存货管理
Abstract
The inventory is an important current assets for the daily business activities of enterprises ,quality of inventory management and utilization is directly influences the level of corporate capital spending and asset management, is directly related to enterprise economy. With the increasingly fierce petition, lower inventory costs have increasingly e "the third profit source."
This paper, science equipment manufacturing enterprises for the study, using the financial knowledge, was analyzed and researched. First, expounding the importance of inventory management to the enterprise; Then introduced the theoretical knowledge of inventory and the costs of holding the inventory, inventory management concepts and now use the mon method; then, through the enterprise’s financial collecting and collating the report, combined with the actual investigation of pany, inquiring, observation and other methods, to understand the status of the enterprise inventory management, derived that enterprise in the inventory of procurement procedures, storage link, delivered link existed unscientific purchasing plan , acceptance link lack of sound management mechanism, the management way too extensive, warehouse charge of problems, at the same time, using the inventory management theory, cost control thoughts conducted prehensive analysis for these problems, find out the causes of problems, Finally, in view of the enterprise problems with produce the causes of the