文档介绍：本科毕业论文
中小企业存货管理研究
摘要
随着我国经济的增长,综合国力的增强,企业在激烈的市场竞争中,能否立于不败之地,则关键取决于企业的资金流动。而企业的存货则是制约企业资金的根本因素。本文着重从目前在企业的存货管理中表现出来的问题进行分析,结合当前的实际发展特点提出加强存货管理的相应对策,从而更好的提高企业的资金周转效率,使企业的经营效率和盈利能力得到提高,进而实现企业持续、稳定、健康的发展。一个企业若要保持较高的盈利能力,应当十分重视存货的管理,通过实施正确的存货管理方法,来降低企业的平均资金占用水平,提高存货的流转速度和总资产周转率,最终提高企业的经济效益。存货是企业的重要资产,它管理的好坏,直接关系到企业的资金周转及资金利用,关系到企业的生存与发展。企业的资金占用水平,以及资产运作,是企业管理中不可忽视的一部分。
关键词:存货;管理;问题;措施
Abstract
With the growth of our country economy, the enhancement prehensive national strength, enterprises in the petition in the market, can remain invincible, the key lies in the enterprise cash flow. pany's stock is restricting the enterprise capital. This article focuses on the current in the enterprise inventory management performance is out of the question to carry on the analysis, bining the actual development put forward the corresponding countermeasure, strengthen inventory management, in order to better improve enterprise efficiency of capital turnover, make the enterprise operating efficiency and improve the profitability, thus realizing the sustained, stable, healthy development. If an enterprise wants to keep higher profit ability, must pay great attention to the management of inventory, through the implementation of the correct inventory management method, reduces the average fund to take the level, improve inventory turnover rate and total assets turnover rate, and ultimately improve the economic benefits of the enterprise. Enterprise storage is an important asset, it's good or bad management, directly related to pany's cash flow and capital utilization, relationship to the enterprise's survival and development. The enterprise the fund to take the level, assets and operations, enterprise management is not to be neglected part.
Keywords: Inventory; management measures;
摘要 3
Abstract 3
一绪论 6
(一) 论文研究背景与意义 6
1 研究背景 6
2研究意义 6
(二)国内外研究现状 6
1国内研究现状 6
2国外研究现状 7
二存货管理的概述 8
(一)存货管理的现状 8
(二)企业存货管理重要性 8
三存货管理中存在问题 9
(一)内部控制制度不完善、管理不到位 9
(二)存货的发出计价缺乏科学的计量方法 9
(三