摘 要
在现代企业管理中，企业的发展形式以及收益利润一定程度上是由存货应用所决定的。企业可采取多种措施改进存货管理，如何选择正确且有效的存货管理手段是十分重要的。本文首先通过对黑龙江建龙钢铁公司进行一定程度的了解以及调查，分析该公司存货管理现状，找出问题所在，并通过分析问题以得出最后最优的解决方法。对存货进行管理的目的就是为了在各个效益之间做出利弊分析，减少公司资金占用率，提高存货的利用率，从而达到提高公司效益的目的。
本文将黑龙江建龙钢铁公司作为研究对象，就其存货管理现状展开了一系列分析和研究，总结了该公司在存货管理上存在的问题，并结合专业知识，提出了相应的改进方案。本论文在对该公司存货现状进行分析时重点分析了采购、仓储、生产、销售四大方面，并从这四个方面逐一提出了改善方案。存货管理是建龙钢铁公司参与同行业竞争必然的选择，是企业进行管理的重要环节，是实现企业利益的必经之路。通过对该公司存货管理问题上的改革，减少企业的存储成本和资金占用率。努力增加现实收益，提高企业的核心凝聚力和核心竞争力，获得企业的最佳效益。
关键词：库存管理；钢铁制造；内部控制
Abstract
In the modern enterprise management, the form of development and the profit of the enterprise are determined by the application of inventory to a certain extent. Enterprises can take many measures to improve inventory management, and how to choose the correct and effective inventory management means is very important. This paper based on Heilongjiang Jianlong Steel Corp to a certain degree of understanding and investigation, analysis of the company’s inventory management situation, find out the problem solving method, and through the analysis of problems to obtain the optimum. The purpose of inventory management is to make the pros and cons among the various benefits, reduce the company’s capital utilization, improve the utilization of inventory, so as to achieve the purpose of improving the company’s efficiency.
The Heilongjiang Jianlong Steel Corp as the research object, the present situation of inventory management launched a series of analysis and research, summed up the existing in the inventory management problems, combined with professional knowledge, put forward the corresponding improvement scheme. In this paper, the status of the company’s inventory analysis, focusing on analysis of the procurement, warehousing, production, sales of four major areas, and from these four aspects of the proposed improvement program. Inventory management is an inevitable choice for dragon and Steel Corp to participate in the same industry competition. It is also an important part of enterprise management and the only way to realize the interests of enterprises. Through the reform of the inventory management of the company, the storage cost and capital occupancy rate of the enterprise are reduced. Increase the actual income, improve the core cohesion and core competitiveness of enterprises, and get the best benefits of enterprises.
Key words: inventory management; iron and steel manufacturing; internalcontrol
目 录
Abstract……………………………………………………….. II
一、建龙钢铁公司现状简介………………………………………….. 1
二、建龙钢铁公司存货管理问题分析…………………………………… 3
（一）存货管理现状…………………………………………….. 3
（二）公司现阶段存货管理现状分析………………………………… 3
三、建龙钢铁公司存货管理存在的问题…………………………………. 5
（一）采购环节存在的问题……………………………………….. 5
1.没有对采购人员进行监管……………………………………. 5
2.采购部门缺乏与仓储部门沟通………………………………… 5
（二）存储环节存在的问题……………………………………….. 6
2.存货核算与账目不符……………………………………….. 6
（三）生产制造环节存在的问题……………………………………. 7
（四）销售环节存在的问题……………………………………….. 8
四、解决建龙钢铁公司存货管理问题的对策……………………………… 9
（一） 加强采购环节管理的管理………………………………….. 9
1.对采购人员进行监督……………………………………….. 9
2.协调采购部门与仓储部门的沟通………………………………. 9
3.通过采购控制原材料库存……………………………………. 9
（二）加强公司存储管理………………………………………… 10
1.提高管理人员专业素质…………………………………….. 10
3.存储保管规范化………………………………………….. 10
（三）加强公司生产制造管理…………………………………….. 11
3.加强材料领用的控制………………………………………. 11
4.强化在产品存放管理………………………………………. 11
（四）积压产品的销售管理………………………………………. 12
参考文献……………………………………………………….. 14
