【正文】 ision of labor positions. First of all, the establishment of business inventory system of personal 5 responsibility, a clear jobrelated responsibilities and authority to ensure that the inventory business separate inpatible positions, mutual restriction and supervision, such as procurement, acceptance and payment。 approval and implementation. Secondly, the authority to authorize the control, a clear approval of the authority to authorize the inventory business practices, procedures and control measures related to the responsibility of the authority, the approval may not be ultra virus。 strict inspection system, the focus of inventory is made of the varieties, quantities, specifications, quality and acceptance of other relevant content。 disposal should be a clearly defined scope, standards, examination and approval authority and responsibilities。 regular checking of stock by the implementation of the disposal system。但從目前情況來(lái)看，許多企業(yè)甚至上市公司在存活管理方面仍然存在許多問(wèn)題。從目前情況來(lái)看，許多企業(yè)甚至是上市公司在存貨管理方面仍然存在很多問(wèn)題，這些問(wèn)題不但影響企業(yè)資產(chǎn)的流動(dòng)能力，資產(chǎn)管理的效率和盈利能力，從長(zhǎng)遠(yuǎn)來(lái)看，也不同程度地制約著公司的健康發(fā)展。 （二）存貨管理未能實(shí)現(xiàn)電算化 500 強(qiáng)排名第一的沃爾瑪是最早斥巨資對(duì)零售信息系統(tǒng)進(jìn)行投資的，如利用計(jì)算機(jī)跟蹤存貨（ 1969 年），使用條形碼技術(shù)（ 1980 年），使 9 用 EDI（ 1985 年），使用無(wú)線掃描槍（ 1988 年），它建立了高效、完善的計(jì)算機(jī)系統(tǒng)，可以保證在一小時(shí)內(nèi)迅速掌握全球 G家店各種商品的庫(kù)存、上架、銷售量。 （三）存貨的核算計(jì)量方面不夠準(zhǔn)確 《企業(yè)會(huì)計(jì)準(zhǔn)則》規(guī)定，存貨在會(huì)計(jì)期末應(yīng)當(dāng)按照成本與可變現(xiàn)凈值孰低計(jì)量。但是大多數(shù)企業(yè)，并未做到按照成本與可變現(xiàn)凈值孰低來(lái)準(zhǔn)確體現(xiàn)存貨的期末價(jià)值。 二、加強(qiáng)企業(yè)存貨管理的對(duì)策 利用企業(yè)物流的先進(jìn)的管理理論和管理方法，對(duì)企業(yè)存貨管理的全過(guò)程進(jìn)行優(yōu)化組合和合理配置，使存貨管理活動(dòng)中的訂單流、物流和資金流處 10 于最佳狀態(tài)，以最少的投入獲得最大的產(chǎn)出，這是現(xiàn)代企業(yè)存貨管理的趨勢(shì)和重點(diǎn)。存貨的日?？刂品椒☉?yīng)采用存貨歸口分級(jí)管理責(zé)任制。 （二）完善內(nèi)部控制，確保其行之有效 首先，建立存貨業(yè)務(wù)的崗位責(zé)任制，明確相關(guān)部門和崗位的職責(zé)權(quán)限，確保存貨業(yè)務(wù)的不相容崗位相互分離、相互制約和監(jiān)督，如采購(gòu)、驗(yàn)收與付款；保管與清查；銷售與收款；存貨處置的申請(qǐng)與審批；審批與執(zhí)行等。 首先，根據(jù)銷售計(jì)劃、生產(chǎn)采購(gòu)資金籌措等制定倉(cāng)儲(chǔ)計(jì)劃，合理確定庫(kù)存存量的結(jié)構(gòu)和數(shù)量。最后，建立清查盤點(diǎn)制度，如有盤虧和盤盈，應(yīng)分清責(zé)任，報(bào)告有關(guān)部門及時(shí)處理。按統(tǒng)一的會(huì)計(jì)制度規(guī)定進(jìn)行核算，對(duì)存貨的核算應(yīng)及時(shí)、準(zhǔn)確和完整。通常 可以采用以下三種方法：一是根據(jù)各種存貨平均每天的周轉(zhuǎn)額和其資金的周轉(zhuǎn)日數(shù)來(lái)確定存貨資金數(shù)額的周轉(zhuǎn)期法；二是以上年存貨資金占用額為基礎(chǔ)，分析計(jì)劃年度各項(xiàng)變動(dòng)因素加以調(diào)整后確定資金數(shù)額的因素分析法；三是根據(jù)存貨資金與有關(guān)因素的比例關(guān)系來(lái)確定資金數(shù)額的比例法。做好存貨規(guī)劃，首先應(yīng)制定經(jīng)濟(jì)訂貨規(guī)劃，確定好經(jīng)濟(jì)訂貨批量，再訂貨點(diǎn)，及時(shí)補(bǔ)貨，避免缺貨。 定期檢查存貨業(yè)務(wù)的相關(guān)崗位和人員的設(shè)置情況；定期檢查存貨業(yè)務(wù)授權(quán)批準(zhǔn)制度的執(zhí)行情況；定期檢查存貨收發(fā)、保管制度的執(zhí)行情況；定期 12 檢查存貨處置制度的執(zhí)行情況；定期檢查存貨會(huì)計(jì)制度的執(zhí)行情況。再次，建立庫(kù)存存貨分類管理制度，對(duì)企業(yè)全部存貨按其重要程度、價(jià)值高低、耗用量大小和訂購(gòu)難度等為標(biāo)準(zhǔn)，劃分出 ABC 類，分別管理；對(duì)貴重物品、生產(chǎn)用關(guān)鍵備件、精密儀器、危險(xiǎn)品等重要存貨采取特別控制措施。再次，制定存貨業(yè)務(wù)流程，明確存貨的取得、驗(yàn)收與入庫(kù)、倉(cāng)儲(chǔ)與保管、領(lǐng)用發(fā)出與處置等環(huán)節(jié)的控制要求，做好相應(yīng)的記錄與憑證保管。例如：各種材料物資歸公營(yíng)部門管理，產(chǎn)品、半成品歸生產(chǎn)部門管理等，各歸口部門負(fù)責(zé)制定分管存貨的資金定額和具體的管理辦法。為了降低企業(yè)的存貨成本，提升核心競(jìng)爭(zhēng)力，企業(yè)必須將加強(qiáng)存貨管理提到日程上來(lái)。一是企業(yè)有意粉飾經(jīng)營(yíng)業(yè)績(jī)，不真實(shí)體現(xiàn)存貨的跌價(jià)損失；二是管理層在此方面未給予足夠的重視，對(duì)于存貨跌價(jià)損失 準(zhǔn)備可提可不提；三是有些存貨的當(dāng)前市價(jià)不易確定，或已無(wú)可比性，無(wú)法確定可變現(xiàn)凈值。企業(yè)每期都應(yīng)當(dāng)重新確定存貨的可變現(xiàn)凈值。由于存貨種類繁多，核算的工作量比較大，大大降低了工作效率。存貨的內(nèi)部控制是企業(yè)內(nèi)控的重要環(huán)節(jié)，完善的內(nèi)控制度可 及時(shí)發(fā)現(xiàn)記賬錯(cuò)誤，有利于防止舞弊。 一、企業(yè)存貨管理存在的問(wèn)題 存貨是指企業(yè)在正常生產(chǎn)經(jīng)營(yíng)過(guò)程中持有以備出售的產(chǎn)成品或商品，或者為了出售仍然處在生產(chǎn)過(guò)程中的在產(chǎn)品，或者將在生產(chǎn)過(guò)程或提供勞務(wù)過(guò)程中耗用的材料、物料 等，是企業(yè)的重要資產(chǎn)。 second is occupied by the above amount of funds in the foundation stock, Analysis of the plan year adjusted for the change in the amount of funds after the factor analysis。 regular checking of stock by the operational authority to authorize the implementation of the system。 of valuables, critical spare parts production, precision instruments , and other important inventory of dangerous goods to take special control measures. Fourth, establish and improve the inventory of fire prevention, moistureproof, antitheft measures and mold changes. Finally, the establishment of inventory system, it should clearly define the responsibilities, the report of the relevant departments to tackle them promptly. 4. Encoded control and disposal issue. The establishment of examination and approval system encoded。 no unauthorized personnel handle inventory business. Third, the development of the inventory business processes, a clear inventory of the acquisition, inspection and warehousing, storage and custody, issue and disposal of the recipients of the control link, do a good job in the custody of records and certificates. 2. The acquisition, inspection and storage control. Purchased inventory should be consistent with the internal Procurement and Payment of the relevant provisions。 sales and collection respectively。 Second, in Reconciliation is not the case in time, such as the occurrence of theft, etc., it is not easy to detect, is not conducive to strengthening internal management, personnel or the quality of a certain situation, to varying degrees, also affect the quality of inventory accounting. 3 (C) The measurement of inventory accounting is not accurate enough Accounting Standard for Business Enterprises provides that at the end of inventory accounting should be in accordance with the cost and lower realizable value measurement. Enterprises in determining the realizable value of inventories should be to obtain reliable evidencebased and takes into consideration the purpose of holding inventory, balance sheet impact of the future and other factors matter. Enterprises should be reestablished in each of the realizable value of inventories. Here the realizable value is in the normal course of production and management to inventory to the estimated selling price less estimated pletion costs will be occurred, it is estimated that the cost of sales and related posttax amount. However, most enterprises have not done in accordance with the cost and realizable value to accurately reflect the lower end of the value of inventory. In addition to the abovementioned aspects of the staff, the main reasons are the following. 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