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                  摘  要:存貨在企業會計準則中列為第一號,由此可見其重要性。存貨對于企業而言,是貨架和倉庫里最昂貴的投資,對其管理到位與否、存貨核算正確與否,影響著企業的財務狀況與經營狀況。但現在國內企業仍存在很多存貨管理的問題和漏洞。比如內部控制制度不健全;難以準確訂貨量,常因庫存量大,導致流動資金占用額高;為控制流動資金占用額減少進貨量從而影響了正常生產所需要的合理存貨儲備量等等問題。本文針對企業存貨管理現狀和導致引起問題的原因進行研究探討,得出解決方案和對策。          

                  Analysis on Problems and Countermeasures of EnterpriseInventory Management
                  Abstract:Importance of inventory is axiomatic,as it’s the first thing mentioned in the accounting standard.The inventory to enterprise is the most expensive investment in the storage rack and storehouse. To manage and checking right or not are influent both the financial status and operating status. Currently, internal enterprises remain have many problems and loopholds. For instance, the internal control system is not strong; hardly to determine right order volume ensue stock ample, finally engross too much the circulating fund . Focus on solve some difficuties arose in the course of company's management sucn as -- as to control the amount of circulating fund spent on stock,the lack of reserve which is necessary for the company to organise they daily production. After a long period research the situation of company'stock management and analyse the the whys and wherefores that some problems come about,i have got some idea and will also show some considerable measures to conquer the problems mentioned above.
                  Key words: Inventory management; Internal control system ;Enterprise benefit;Countermeasure

                  亚洲 欧美 国产 视频二区