關(guān)于XX食品公司存貨管理問(wèn)題研究

內(nèi) 容 摘 要

存貨是企業(yè)的一項(xiàng)重要的流動(dòng)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(yùn)作，是企業(yè)管理中不司忽視的一部分。隨著市場(chǎng)的發(fā)展，企業(yè)面臨的市場(chǎng)競(jìng)爭(zhēng)越來(lái)越嚴(yán)重，為了在激烈的市場(chǎng)競(jìng)爭(zhēng)中脫穎而出，尋求發(fā)展，增加利潤(rùn)，提升企業(yè)競(jìng)爭(zhēng)力，越來(lái)越多的企業(yè)開(kāi)始關(guān)注存貨管理方法。

一般情況下。存貨占企業(yè)總資產(chǎn)的30％左右，其管理、利用情況如何，直接關(guān)系到企業(yè)的資金占用水平以及資產(chǎn)的運(yùn)作效率。在不同的存貨管理水平下，企業(yè)的平均資金占用水平差別是很大的。正確的存貨管理方法可以通過(guò)降低企業(yè)的平均資金占用水平，提高存貨的流轉(zhuǎn)速度和總資產(chǎn)周轉(zhuǎn)率，最終提高企業(yè)的經(jīng)濟(jì)效益。另外，從市場(chǎng)營(yíng)銷的角度來(lái)看。存貨作為企業(yè)物流的重要成份，其成本降低的潛力比任何其它市場(chǎng)的營(yíng)銷環(huán)節(jié)要大得多。

食品公司通過(guò)對(duì)存貨的有效管理能夠促進(jìn)企業(yè)的發(fā)展，提高企業(yè)的經(jīng)濟(jì)效益。本文首先通過(guò)對(duì)存貨理論、存貨管理的意義進(jìn)而引發(fā)人們思考其存貨管理中的最佳方法。其次、通過(guò)對(duì)XX食品公司存貨管理現(xiàn)狀剖析食品公司在存貨管理中存在的問(wèn)題，從企業(yè)財(cái)務(wù)管理方面論述了存貨管理的最終目標(biāo)，并闡述了如何加強(qiáng)存貨管理，探討加強(qiáng)其存貨管理的有效途徑，挖掘企業(yè)第三利潤(rùn)源泉。

關(guān)鍵詞：存貨，存貨管理，重要性，存在問(wèn)題，解決途徑

目       錄

1.存貨管理研究的必要性 ············································4

2.存貨管理的基礎(chǔ)理論 ··············································5

2.1存貨····························································5

2.2存貨管理························································5

2.3存貨管理的方法··················································5

2.3.1.60天訂貨法則·················································6

2.3.2.ABC分類法····················································6

2.3.3.訂貨點(diǎn)法·····················································6

2.3.4.層次分析法···················································6

2.3.5.供應(yīng)商管理法·················································6

3.加強(qiáng)存貨管理的意義·············································· 7

3.1.優(yōu)化存貨管理有助于降低公司的生產(chǎn)經(jīng)營(yíng)成本······················ 7

3.2.優(yōu)化存貨管理有助于增強(qiáng)生產(chǎn)靈活性······························ 7

3.3.保持對(duì)市場(chǎng)突發(fā)情況的應(yīng)對(duì)能力·································· 8

4.該公司存貨管理中存在的問(wèn)題······································ 8

4.1.存貨管理的公司文化不夠濃厚···································· 8

4.2.存貨管理的制度規(guī)范不夠完善···································· 8

4.3.存貨管理的流程控制不嚴(yán)密······································ 9

4.4.存貨管理會(huì)計(jì)核算制度不夠嚴(yán)密·································· 9

5.優(yōu)化公司存貨管理的方法··········································10

5.1.建立優(yōu)化公司存貨管理的氛圍，完善優(yōu)化公司存貨管理的規(guī)章制度····10

5.2.優(yōu)化設(shè)計(jì)存貨管理流程，明確關(guān)鍵控制點(diǎn)··························11

5.2.1.選擇優(yōu)質(zhì)供貨商··············································11

5.2.2.嚴(yán)格入庫(kù)管理················································11

5.2.3.規(guī)范采購(gòu)數(shù)量················································11

5.3.制定細(xì)密的存貨管理會(huì)計(jì)核算制度································11

5.4.引進(jìn)存貨管理系統(tǒng)、建立良好的存貨管理信息共享與溝通渠道·········12

5.5.加強(qiáng)監(jiān)督和檢查，建立內(nèi)部控制評(píng)價(jià)體系與薪酬激勵(lì)體系等改善建議··12

6.文獻(xiàn)