【正文】 其次，要確定存貨資金的占用額。 （三）建立適合自身發(fā)展需要 的計算機存貨管理系統(tǒng) 我們雖然不能像沃爾瑪那樣擁有一座體育館大小、可以與美國聯(lián)邦航天局相媲美的計算機中心，但是可以根據(jù)自己的需要，建立適用的存貨管理系統(tǒng)，以便可以實時、動態(tài)了解企業(yè)的存貨信息，提高存貨運營效率。第四，建立健全存貨的防火、防 潮、防盜和防霉變措施。 、驗收與入庫的控制 外購存貨應(yīng)符合內(nèi)部《采購與付款》的有關(guān)規(guī)定；抵頂債務(wù)及其他原因入庫的存貨應(yīng)有有關(guān)部門、人員的審批，其價值與質(zhì)量狀況應(yīng)符合雙方協(xié)議；嚴格驗收制度 ，重點是對取得存貨的品種、數(shù)量、規(guī)格、質(zhì)量和其他相關(guān)內(nèi)容進行驗收；設(shè)置存貨明細帳，加強對代管、代銷、暫存與委托加工存貨的管理。然后將各部門分管的指標層層分解下達到所屬各級單位和個人，實行存貨的分級管理。 （一）建立科學(xué)高效的存貨管理制度 企業(yè)應(yīng)建立起科學(xué)高效的存貨管理制度，并隨著企業(yè)的發(fā)展不斷完善。結(jié)果造成庫存存貨的實際價值未能得到準確體現(xiàn)。這里所說的可變現(xiàn)凈值，是指在正常生產(chǎn)經(jīng)營過程中，以存貨的估計售價減去至完工估計將要發(fā)生的成本、估計的銷售費用以及相關(guān)稅金后的金額。這樣極易產(chǎn)生以下不利情況：一是影響存貨核算的及時性和準確性，會造成帳面數(shù)據(jù)與實際庫存數(shù)量不符，產(chǎn)生大量潛在損失，致使財務(wù)報表不能真實反映企業(yè)的財務(wù)狀況；二是在對帳不及時的情況下，如發(fā)生偷盜等情況，不易及時發(fā)現(xiàn)，不利于加強內(nèi)部管理，人員不足或未具備一定素質(zhì)的情況，也會不同程度地影響存貨核算的質(zhì)量。而很多企業(yè)或沒有良好的內(nèi)部控制，或雖有但由于種種原因無法真正發(fā)揮作用，一旦出現(xiàn)紕漏，即實行罰款、降職、撤職，而不是去從根本上解決問題。對它管理的好壞，直接關(guān)系到企業(yè)的資金占用水平以及資產(chǎn)運作，在企業(yè)管理中占有重要地位。 three stock funds and is based on the ratio between the relevant factors to determine the proportion of the amount of funding method. 8 譯文 存貨管理 存貨是企業(yè)的重要資產(chǎn)，它管理的好壞，直接關(guān)系到企業(yè)的資金占用水平，以及資產(chǎn)運作，是企業(yè)管理中不可忽視的一部分。 regular checking of stock by the transceiver, the implementation of custody system。 sales should be in accordance with the relevant provisions of the internal。 debt and warehousing of inventory for other reasons should be the relevant departments and personnel of the approval status of its value and quality should be consistent with the mutual agreement。 inventory disposal of application and approval。 Second, management in this regard is not given sufficient attention, for loss on inventory ready to be referred to from time to time。s good or bad management, is directly related to the occupation of the level of corporate funds and assets of the operation of enterprise management is a part should not be overlooked. However, the current situation, many businesses and even survival of the management of listed panies there are still many problems. Should be from the management system, internal controls, information systems, the use of thirdparty logistics panies to enhance inventory management. First, enterprise inventory management problems In an enterprise inventory is in the normal course of business to hold the production for sale of finished goods or modities, or to the sale of the production process is still in the product, or process in the production or the provision of services material inputs consumed in the process, materials, etc., is an important asset. The quality of its management, is directly related to the occupation of the level of corporate funds and assets of the operation of the enterprise management occupies an important position. Judging from the current situation, many panies and even inventory management in listed panies there are still many problems not only affect the mobility of corporate assets, Asset management efficiency and profitability in the long run, to varying degrees, also restricts the pany39。s healthy development. (A) Inventory management system is not perfect 2 At present, some panies in the management of the inventory system the following questions: First, the inventory management system has not established, although there are provisions in this regard, but only a mere formality, and not seriously enforced。 Third, the current market price of some stock is not easy to determine, or there is no parability of realizable value could not be determined. A result, the real value of stock inventory can not be accurately reflected. Second, strengthen the use of inventory management strategies Utilize advanced enterprise logistics management theory and management methods, inventory management for enterprisewide process optimization and rational allocation, inventory management activities so that the order flow, logistics and cash flow at its best state, with minimum capital investment to maximize the output, which is a modern enterprise inventory management and key trends. Most of our major energy panies will invest to improve and 4 expand the scale of sales, pared to the inventory management have ignored, in 2020, more than one hundred years in the history of the United States has the second largest supermarket Kmart filed for bankruptcy protection, Inventory management to be classified as the core for the fourth consecutive year WalMart is listed in the Fortune Global 500 of the first, showing the importance of inventory management will directly affect the different levels of the overall management level, the final decision may also be the development of enterprises direction and living conditions. In order to reduce inventory costs and enhance core petitiveness, enterprises must enhance inventory management will be up on the agenda. (A) Establish a scientific and highly efficient inventory management system Enterprise should establish the scientific and efficient inventory management system and enterprise development with continuous improvement. Daytoday inventory control methods should be adopted centralized inventory management at different levels of accountability. The development of indicators should refer to historical data, bined with the actual situation in the current period, stock funds target deposition to the relevant functional departments of enterprises to manage. For example: all kinds of material goods to the public sector management, products, semifinished products to the management of the productive sector, the focal point in charge of departments are responsible for the development of fixed capital stock and the specific management practices. Then in charge of various departments at various levels of the indicators reached their deposition under the units and individuals at all levels, the implementation of inventory management at different levels. (B) To improve internal controls to ensure that it is effective 1. To do a good job controlling the div