【正文】
月 17 日 2 摘 要: 在市場(chǎng)競(jìng)爭(zhēng)越來(lái)越激烈的情況下,企業(yè)靠提高商品售價(jià)獲取利潤(rùn)已不現(xiàn)實(shí),在產(chǎn)品售價(jià)不變甚至降低的情況下,降低成本就顯得尤為重要。存貨是企 業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程中為生產(chǎn)或銷售而儲(chǔ)備的物資,是企業(yè)流動(dòng)資產(chǎn)中所占比重最大的一部分。存貨在降低成本中占了舉足輕重的位置。 關(guān)鍵詞: 存貨管理;存貨核算;調(diào)查與研究 ; 3 Abstract : in the increasingly fierce market petition situation, enterprises rely on to raise the price of the modities profits have been unrealistic, in product prices unchanged or even decreased, reducing cost is very important. Stock enterprises in the production process to production or sales and reserves of materials, is the enterprise current assets of the largest proportion of part. Enterprise inventory utilization degree of the financial situation of great influence, strengthen the inventory management bees an important part of financial management. Inventory at reduced cost accounted for a play a decisive role location. This article elaborated the enterprise inventory accounting and management and the general method, analysed Ningbo crown Augmentum electronic inventory management present situation, points out the problems existing in the inventory management is the lack of effective statistical method, inventory management system is not perfect enough, failed to make full use of third party logistics management, inventory takes up capital is too high, and against Ningbo crown Augmentum electronic inventory management problems that exist in the corresponding countermeasures. Keywords: inventory management。 investigation and research 4 ...................................5 ..............................................6 存貨管理的目標(biāo)要求 ................................................... 6 .................................................. 6 ........................................................ 6 零存貨 ......................................................... 7 保持適當(dāng)?shù)拇尕浿苻D(zhuǎn)率 ........................................... 7 管理模式 .................................................... 8 ........................................8 存貨運(yùn)營(yíng)現(xiàn)狀 ......................................................... 8 存貨運(yùn)營(yíng)存在的問(wèn)題 ................................................... 9 4. 解決公司存貨問(wèn)題意見(jiàn)及對(duì)策 ..............................10 建立科學(xué)高效的存貨管理制度。 ...................................... 11 做好崗位分工控制。 ...................................... 11 倉(cāng)儲(chǔ)與保管控制。 .......................................... 12 監(jiān)督與檢查。 .......................... 12 存貨的規(guī)劃。 ................................................ 13 .............................