【導(dǎo)讀】師的指導(dǎo)下進(jìn)行的研究工作及取得的成果。盡我所知，除文中特別加。而使用過的材料。均已在文中作了明確的說明并表示了謝意。除了文中特別加以標(biāo)注引用的內(nèi)容外，本論文。不包含任何其他個人或集體已經(jīng)發(fā)表或撰寫的成果作品。究做出重要貢獻(xiàn)的個人和集體，均已在文中以明確方式標(biāo)明。全意識到本聲明的法律后果由本人承擔(dān)。同意學(xué)校保留并向國家有關(guān)部門或機(jī)構(gòu)送交論文的復(fù)印件和電子版，允許論文被查閱和借閱。本人授權(quán)大學(xué)可以將本學(xué)位。印或掃描等復(fù)制手段保存和匯編本學(xué)位論文。涉密論文按學(xué)校規(guī)定處理。接關(guān)系到企業(yè)的資金占用水平以及資產(chǎn)運(yùn)作效率。持較高的盈利能力，應(yīng)當(dāng)十分重視存貨的管理。只有通過實(shí)施正確的存貨。產(chǎn)周轉(zhuǎn)率，才能最終提高企業(yè)的經(jīng)濟(jì)效益。文章通通過對濟(jì)南佳蘭商貿(mào)有

　　

【正文】 由于筆者水平有限，對問題的分析不是很透徹，分析不太全面，文中仍存在不足之處，有待改進(jìn)。 23 33 參考文獻(xiàn) [1] 胡瓊，企業(yè)存貨管理研究 [D]，東南大學(xué) .20xx 年 6月 [2] 韋波，祥建 .基于 JIT 的存貨管理策略探討 ［ J］ .企業(yè)活力 ， 20xx， 8 [3] 鄒波 .基于 ABC 分析法的存貨管理策略研究 ［ J］ .商場現(xiàn)代化 ， 20xx年 3月《上旬刊》總第 532 期： 23 [4] 林萍 .存貨管理 [J］ .消費(fèi)導(dǎo)刊， 20xx 年 03 期 ： 72 [5] 宋建波 .企業(yè)內(nèi)部控制 [M］ .北京： 中國 人民大學(xué)出版社， 20xx： 88120 [6] 湯雪靜 .中小企業(yè)存貨管理中存在的問題及解決策略 ［ J］， 中小企業(yè)管理與科技 ， 46 [7] 耿華 . 淺談企業(yè)存貨的管理 . 現(xiàn)代商業(yè)， 20xx 年 09 期 [8] 楊鑫慧 . 淺談企業(yè)存貨管理 . 北方經(jīng)貿(mào) . 20xx 年第 9 期 [9] 中國注冊會計師協(xié)會，財務(wù)成本管理 [M].經(jīng)濟(jì)科學(xué)出版社， 181185 [10] 梅盛才，企業(yè)存貨管理模式比較研究 [D]， 20xx 年 4 月 [11] 耿建新，宋常，審計學(xué) [M].中國人民大學(xué)出版社， 20xx， 381385 [12] 劉永澤，陳立軍，中級財務(wù)會計 [M].東北財經(jīng)大學(xué)出版社， 20xx，9197 [13] 于復(fù)生，王俊生，黎文珠，成本會計學(xué) [M].中國人民大學(xué)出版社，20xx， 214215 [14] H． Lee， ,S,Whang,Information distortion in a supply chain:The Bullwhip Science,1997 [15]Robbins SP,Organizational behavior [M],Tenth Edition,Prentice Hall,New Jersey,20xx 24 33 致謝 首先，我要感謝山東科技大學(xué)財經(jīng)系對我的培養(yǎng)，其次我還要特別感謝我的導(dǎo)師王旻老師，是她花費(fèi)大量的時間和精力，為我提供耐心細(xì)致的幫助，并為論文的結(jié)構(gòu)和內(nèi)容提出了大量寶貴的指導(dǎo)。是她在百忙之中抽出時間幫我確定論文主題、論文結(jié)構(gòu)，在我論文寫作出現(xiàn)問題的時候用她嚴(yán)謹(jǐn)?shù)姆治鰡栴}和解決問題的方法指導(dǎo)我完成了本次論文的寫作。她嚴(yán)謹(jǐn)、扎實(shí)的學(xué)風(fēng)， 開闊的思維和深厚的理論功底，深深的折服了我，能與這樣的導(dǎo)師共事，真是受益匪淺，倍感榮幸之極。在我以后參加工作、奮斗事業(yè)的時候，我也會謹(jǐn)記王老師對我的指導(dǎo)和教育，幫住我走向成功。 最后還要感謝山東省濟(jì)南市佳蘭商貿(mào)有限公司為我提供了大量實(shí)踐方面的參考內(nèi)容。感謝所有給予過我真誠的關(guān)心與幫助的親人、師長、同學(xué)和朋友。 由于本人水平有限，在論文寫作過程中難免出現(xiàn)疏漏和錯誤，懇請大家批評指正。 25 33 附錄 Discussion on Management of Existing Stock for Middle or Small Enterprise Guan Xiaojie Abstract: To select the correct method of counting stock 一 in 一trade is propitious for the modern enterprise management. Key words: method of counting ,existing stock In modern enterprises, often because inventory is constantly consumed, sold state Subject to market fluctuations in the economy coupled with the impact of work on the valuation of inventory on the very plex and different inventory valuation method used for corporate accounting and financial activities, and so have different effects, mainly in the following areas. 1 An ine impact of inventory valuation on the business Ine, inventory valuation is based on historical cost as the valuation is basically standard, that is made at the time stock trading price as the standard, for a variety of channels from the stock, according to the relevant provisions must fill out the registration, the fee will be calculated and accrued costs people who can not be calculated the cost of certain inventory costs deducted. If the planned cost pricing, the final actual cost must be investigated. 26 33 2 issue of the impact of inventory valuation on the business valuation of inventories for the pany, in essence, is the solution Must inventory and procurement costs in cost of sales in ending inventory cost allocation, method of valuation of inventories as a variety of options, so a different method of valuation will be on Enterprises have different effects, the following about the most mon business valuation methods on several stock enterprises: FIFO FIFO method assumes that the first purchaser of the stock is issued first, and use it as the order of calculating the daily cost of sales method. This approach to the business impact of information costs is carried forward in time, be granted approval clear statement, and keep abreast of changes in inventory, its disadvantage is that each batch of stock valuation must distinguish between quantity purchased and the unit price, which send and receive in stock work frequently, often changes in unit price calculated under the larger workload. And its impact on corporate financial performance are: First, as the inventory purchased before the first issue, issued after the purchase of inventory, which in a more stable prices under the premise of the calculated cost of sales closer to the reality on the cost, consistent with price trends, and therefore actual cost of typical use。 but the premise of soaring prices, the result is quite different, due to price 27 33 increases, advanced inventory of its relatively low cost, then Purchase of inventory cost is rather high. However, the carryover cost of sales in accordance with the principle of FIFO, while the lower initial purchase price of the carryover, which makes the recent clearing out the low cost of sales, and inventory costs are high end. Revenue and cost of sales but do not meet the matching principle, this calculated total profit on the high side, the formation of inflated revenue, profit in real terms for the stock. Meanwhile, this current year ine tax is calculated on the basis of profits, sales costs are the direct calculation of ine tax deduction item. Therefore, in a certain period of using FIFO method of accounting, inflated profits because it will enable businesses to increase cash outflows lead to business. Second, using FIFO method, in case of rising prices in general, makes panies overestimate the value of ending inventory, sharp fluctuations in the market economy, if the experience of structural or general economic crisis, some made of solid raw material prices decline overestimate the stock would be difficult to achieve, so that enterprises can not fall into Addicted predicament, which is obviously contrary to the principles of prudent business standards. LIFO method in the calculation of timing on the contrary, precisely the same FIFO, LIFO assumes that the last purchase in the first issue, and this order to calculate the daily cost of sales method. In this 28 33 way the impact on the business exactly the same in the FIFO accounting method, the financial impact on businesses is just the opposite with the FIFO method. First, since LIFO issue, first issued after the purchase of calculated business inventory, so prices have been rising rapidly in the premise, is bound to make business inventory cost reduction, while the issue of high c