【正文】
ent 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。 Second, weak internal controls. Inventory of internal control is an important part of internal control, a sound internal control system to detect billing errors, help prevent fraud. And many enterprises or without good internal controls, or when for various reasons but can not really play a role, in the event of fault, that is, to impose fines, demotion, dismissal, rather than to fundamentally solve the problem. (B) Failed to achieve the puterized inventory management 500 WalMart number one was one of the first retail spending huge sums to invest in information systems, such as the use of puters to track inventory (1969), the use of bar code technology (1980), the use of EDI (1985), the use of wireless scanning Gun (1988), which established a highperformance, improve puter systems to ensure that within one hour quickly grasp the global G store the inventory of goods, shelves, sales. and we in addition to a few large panies Most of puterized management of enterprises has not yet been achieved. as a result of a wide range of inventory, accounting for a greater workload, greatly reduced easily have the following disadvantages: First, the impact of inventory accounting timeliness and accuracy of data will cause the book does not match with the actual stock levels, resulting in a large number of potential losses, which can not be a true reflection of the financial statements of the financial situation of enterprises。 Second, management in this regard is not given sufficient attention, for loss on inventory ready to be referred to from time to time。 custody and inventory。 inventory disposal of application and approval。 clearly the responsibilities of personnel managers and job requirements of ultra virus for the right to refuse to handle the business, Report to higher authorities。 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。 stock ledger set up to strengthen the hosting, distribution, temporary storage and processing of inventory management mission. 3. Storage and custody of control. First of all, according to sales plans, production procurement, such as the development of warehouse financing plan, a reasonable inventory to determine the structure and quantity of stock. Secondly, to strengthen the daytoday 6 management, and strict restrictions on access to unauthorized personnel inventory. Third, establish a classification of inventory management system, all the stock of enterprises according to their importance, the value of the level of consumption, such as the size and ordering degree of difficulty as the standard, divided into ABC categories, and management。 sales should be in accordance with the relevant provisions of the internal。 stock acquisition, acceptance, custody, issued the recipients to dispose of the various sectors of the information required certificate safekeeping. 5. Oversight and inspection. Regular checking of stockrelated operations and personnel positions set up the situation。 regular checking of stock by the transceiver, the implementation of custody system。 regular inspection of the inventory accounting system implementation. (C) The establishment of their own developmental needs for puter inventory management system 7 we may not like WalMart as the size of a gym owner, can the Federal Space Agency and the United States parable to the puter center, but according to their own needs, the establishment of the applicable inventory management system to realtime, dynamic understanding of business inventory information, improve inventory efficiency. Unified accounting system in accordance with the provisions of accounting, inventory accounting should be timely, accurate and plete. (D) Inventory planning Inventory planning is to control inventory levels, lower occupancy funds to inventory and costeffective to achieve the best optimization of inventory control methods in advance. Inventory planning to do a good job, first of all orders should be the formulation of economic planning, economic order quantity, reorder point replenishment in time to avoid out of stock. Secondly, to identify the occupants of the amount of capital stock. Usually can be used in three ways: First, based on a variety of inventory average daily turnover of working capital funds and their number of days to determine the amount of inventory turnover period of capital method。 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。應(yīng)該從管理制度、內(nèi)部控制、信息系統(tǒng)的利用、第三方物流的利用等方面加強企業(yè)的存貨管理。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。 (一)存貨管理制度不夠完善 目前,一些公司存貨方面的管理制度存在以下問題:一是未制定存貨管理制度,雖然有這方面的規(guī)定,但僅僅流于形式,而未予認真執(zhí)行;二是內(nèi)部控制薄弱。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。而我們除少 數(shù)大公司外,大部分企業(yè)尚未實現(xiàn)電算化管理。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。企 業(yè)在確定存貨的可變現(xiàn)凈值時,應(yīng)當以取得的可靠證據(jù)為基礎(chǔ),并且考慮持有存貨的目的、資產(chǎn)負債表日后事項的影響等因素。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。除上面提到的人員方面的問題外,主要還有以下幾點原因。結(jié)果造成庫存存貨的實際價值未能得到準確體現(xiàn)。 我們的大多數(shù)企業(yè)都將主要精力投入到提高銷售和擴充規(guī)模上,相比之下,對存貨管理則有所忽視, 2020 年,在美國有一百多年歷史的第二大超市凱馬特申 請破產(chǎn)保護,而將存貨列為管理核心的沃爾瑪則連續(xù)四年名列《財富》全球 500 強之首,可見對存貨管理的重視程度不同會直接影響企業(yè)的整體管理水平,也有可能最終