摘 要
对于现代企业来说，存货作为企业的一项重要流动资产，其管理水平的高低将直接影响企业的经济效益。一个企业若想要保持较高的盈利能力，就应当十分重视存货的管理。在不同的存货管理水平下，企业的平均资金占用水平差别是很大的，最高占用率达到了40%以上，所以通过实施正确的存货管理方法，来降低企业的平均资金占用水平，提高存货周转率，才能最终提高企业的经济效益。企业利润最大化不仅是每位股东的期待，也是每个企业所追求的目标，而加强企业的存货管理就是控制企业成本提高利润的一条重要途径。本文从企业存货管理问题的实际开始，对企业的内在管理与外部制度进行分析，提供了完善企业存货管理环境，建立现代化企业存货管理制度，加强企业存货管理审计，提高企业存货管理人员素质等措施，从而提高企业的经济效益。
关键词：存货问题；管理制度；数据指标；流动性
ABSTRACT
For the modern enterprise, inventory as an important current assets of enterprises, the management level will directly affect the economic benefits of the enterprise. If an enterprise wants to maintain high profitability, we should attach great importance to inventory management. Inventory management at different levels, the average NBRE level difference is very big the highest occupancy rate reached more than 40%, so the implementation of proper inventory management, to reduce the level of capital utilization, improve inventory turnover rate, in order to ultimately improve the economic efficiency of enterprises. The enterprise profit maximization is not only to each shareholder, is also the goal that each enterprise pursues, an important way strengthen the inventory management of enterprises is to control the cost and increase the profit of enterprise. This paper starts from the actual problems of the inventory management of enterprises, internal management and external to the enterprise System were analyzed, provides a perfect environment of enterprise inventory management, the establishment of modern enterprise inventory management system, strengthen the audit of enterprise inventory management, and measures to improve the enterprise inventory management personnel quality, so as to improve the economic efficiency of enterprises.
Key words: Inventory problem; Management system; Data index; Liquidity
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