康美徕企业存货管理问题研究

摘要

当今时代，经济发展迅速，为各行业企业发展创造了良好的时机。现如今，制造企业基于诸多原因持有大量存货，从而导致存货在企业总资产中占据了相当大的比例。对存货的规范管理是企业经营活动良性发展的重要途径，因为它是企业组织的重要流动资产之一。在生产各个环节中存货都发挥重要作用，足够的存货准备可以维护企业生产活动的正常进行，太多的存货量又能导致企业资金周转不顺畅，实行合理正确的存货管理问题非常有必要。农机械制造业的存货量比较高，管理难度非常大，能够为我们提供诸多借鉴。现在立竿见影的主流研究办法就是在供应链视角下的存货管理。本文针对康美徕企业展开实地考察，分析了康美徕企业的企业现状，描述了企业在存货管理方面存在的问题，提出了解决问题的方法，做出了合理的改善建议。

关键词:存货管理；流动资产；成本核算

Abstract

With the continuous development of economy, the continuous improvement of the environment. At present, more and more manufacturing enterprises hold the stock due to various reasons, which cause the stock to occupy a large proportion in the total assets of the enterprise. As an important current assets of enterprise organization, inventory management is a necessary means to improve the management of enterprises. Inventory runs through all aspects of production and management, adequate inventory reserves to ensure the smooth operation of the enterprise, and too many of the inventory will give business capital turnover risk, the implementation of reasonable and effective inventory cost control is significant. Agricultural machinery manufacturing industry has a higher proportion of inventory, management difficulty is greater, more widely used for reference.

Inventory management method is the most effective method in the supply chain. This article from the kangmeilai company investigation and study, analysis of the kangmeilai company’s current situation, describes the enterprise inventory management problems, put forward the method to solve the problem, made a reasonable improvement suggestions.

KeyWords:Inventory Management;Current Assets;Cost Accounting

目录

康美徕企业存货管理问题研究……………………………………………………… I

摘要……………………………………………………………………………………… II

Abstract………………………………………………………………………………… III

一、康美徕企业简介…………………………………………………………………… 7

二、康美徕企业存货管理现状……………………………………………………….. 7

（一）康美徕企业存货管理业务流程…………………………………………… 7

（二）康美徕企业存货分类现状………………………………………………… 8

（三）康美徕企业采购的管理现状……………………………………………. 10

（1）编制物资采购计划…………………………………………………. 10

（2）确定采购渠道……………………………………………………….. 10