摘要
企业存货管理往往存在缺乏完善的存货采购计划;存货的验收手续不够规范;存货的积压;流动资金占用额高;管理手段滞后、存货信息缺乏共享;企业内部控制制度不健全等问题,文章以中集圣达因低温装备有限公司为例系统分析了公司内部存货管理在的问题与不足,并提出了建立科学高效的存货管理制度;建立适合企业自身发展需要的管理系统;严格执行相关法规、制度;强化信息管理;合理整合内部物流资源、充分利用第三方物流等对策来进一步提高中集圣达因低温装备有限公司的存货管理水平。
关键词:企业;存货管理;存货确认;存货计量
Abstract
Intangible asset is a comprehensive resource of enterprise. All the management capability in human, money and material can be reflected by intangible asset, so as the development ability of technology and the operation ability in domestic and international markets. All the successful multinational companies have intangible assets such as large numbers of patents, proprietary technologies, well-know trademarks and so on. The effect of knowledge form-dominated intangible asset in the production and operation of enterprise has drawn people’s increasing attention. This paper is going to analysis intangible asset’s realistic meanings of Chinese enterprise from the aspects of classification and characteristic, and then proposes the solution to the existing problems in evaluation process of Chinese intangible asset.
Key words: Intangible asset, resource, value.
目 录
第2章 中集圣达因低温装备有限公司的存货管理现状存在的问题。. 4
第4章 中集圣达因低温装备有限公司加强企业存货管理的对策. 7