浅谈中小企业存货管理.docx

. 浅谈中小企业存货管理 摘要：中小企业是我国经济建设的主要生力军，对我国经济发展的作用不容轻视。而中 小企业要想实现良好的内部控制，就必须重视存货管理的重要性。存货管理是企业实现经营 目标,贯彻经营方针和决策,维护流动资产安全与完整,保证财务收支合法、会计信息真实性的 一种内部自我协调、制约和监督的控制系统。科学的存货管理不仅有助于防止存货业务的错 误记录和舞弊行为的发生,还能使企业加强成本控制,实施低成本战略。但是，目前中小企业 的存货管理中还存在不少问题制约着中小企业的发展，如何优化存货管理，完善存货管理制 度是中小型企业面临的一个重要问题。本文分析了中小型企业存货管理的必要性，揭示了存 货管理面临的问题，剖析了问题产生的原因，并从不同角度提出了相应的措施，进而提高存 货管理水平和企业经济效益。 关键词：中小型企业 ， 存货管理 ， 内部控制 ， 存货管理水平 Abstract: SMEs are the main force of Chinas economic construction,I It plays an important role for economic development.If SMEs want to achieve good internal control，they must pay attention to the importance of inventory management.Inventory management is an internal self coordination, control and supervision control system that can help enterprises to achieve business objectives, implement operating policies and decision-making, maintain liquidity security and integrity, ensure legitimate financial accounts and ensure the accounting information authenticity. Scientific inventory management not only helps to prevent the occurrence of the wrong business inventory records and fraud, but also to enable enterprises to strengthen cost control and implement low cost strategy. However,in the SMEs’inventory management ,there are still many problems restricting the development of SMEs. How to optimize inventory management and improve inventory management system is t an important issue to SMEs. This paper analyzes the necessity of SMEs’ inventory management, reveals the problems of inventory management, analyzes the causes of the problem and puts forward the corresponding measures from different angles.Then improve the level of inventory management and the economic benefits of enterprises. Keywords:SMEs ,Inventory management ,Internal control ,Level of inventory management 目录 . . 引 言 . ...........................................................................................................................................1 企 业 存 货 管 理 的 意 义 . .................................