摘要

存货是工商业企业在发展过程中必须面对的一个问题，存货在企业资产总额中往往占有较大比重，也会产生大量成本。根据注册会计师的工作经验及多家企业近几年的会计报表显示，存货在流动资产中所占比重较大，一般在40％-60％,因此，存货利用和保管情况的好坏、管理效率的高低对企业的财务状况影响很大。存货的内部控制关系到企业存货的流转速度、总资产周转率、资产的运作效率等，最终影响企业的经济效益。本文以存货内控理论为基础，结合丹江电化公司存货内部控制的现状，进一步分析公司在电石存货内控方面存在的问题，

并针对这些问题提出建议。

关键词：丹江电化；电石；存货内控；对策

Audio-visual inventory of internal control the degeneracy problems and countermeasures

Abstract

Stock is a commercial enterprise in the development process have to face a problem, the inventories in the total assets often hold the larger proportion, also can produce a large cost. According to the registered accountants working experience and many enterprises in recent years accounting report showed that, in the current assets stock accounts for a bigger chunk of general is in 40% 60%, therefore, use and preservation of the stock situation, as well as management efficiency of enterprise financial situation affected. Inventory of the internal control related to enterprise stock flow speed, total asset turnover, assets operation efficiency and so on, finally affect the economic efficiency of enterprises. This paper to inventory control theory as a foundation, combined with the degeneracy electrochemical company stock of the present situation of internal control, further analysis firm in calcium carbide inventory control the problem existing in

And in the light of these problems are proposed.

Keywords The degeneracy electrochemical; Calcium carbide; Inventory control;

Countermeasures

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