仓储库存管理的现状、问题与对策(论文).doc

PAGE / NUMPAGES 仓储库存管理的现状、问题与对策 摘 要 在科技发达，经济高速发展的今天。各种形式的公司不断出现，然而存货管理问题几乎是每一家公司所要面临的重要问题之一。存货是企业重要的流动资产，流动资产关系着企业资金的流动性是否良好。存货反映了企业流动资金运作情况的晴雨表，往往成为少数人用来调节利润、偷逃国家税费基金的调节器。因为它不仅在企业营运资本中占很大比重，而且又是流动性比较差的流动资产。存货是企业非常重要的流动资产，它占企业流动资产的比重很大。一般，工业企业占30%左右，商品流通企业所占比例更高，存货管理的好坏直接关系到企业资金运作的效率以及占总资产的水平。以目前的形式看，我国大部分企业对于存货管理不过重视，企业把大部分精力放到扩大企业规模和提高销售数量上。所以，存货管理存在很大的问题。 企业对于存货的进入、发出及核算都存在管理不健全、管理制度比较薄弱的情况。面对日益激烈的市场竞争，如何通过有效合理的存货管理工作达到降低企业生产成本，提高企业物流效率，提高自身核心竞争力，提高市场占有率，成为了当今企业管理的重要课题。通过搜集存货管理资料，对存货管理理论进行研究，结合鞍山振动筛分机械有限公司的具体情况和所学的理论知识,对其存货管理中的问题进行分析，探讨问题的深层次原因，并对该公司进一步改进存货管理提出具体可行的对策。 关键字：存货管理、存货管理优化 Abstract In science and technology developed, the high-speed economic development today. Various forms of company appear constantly, the inventory management question, however, is almost every company will face one of the important issues. Inventory is the enterprise important current assets, current assets relationship with the enterprise funds liquidity are in good condition. Reflect the enterprise inventory liquidity operation situation of barometer, often become a few people used to adjust the regulator of profit and tax evasion country funds. Because it not only accounts for a large proportion in the enterprise working capital, liquidity and is less liquid assets. Inventory is the enterprise important current assets, current assets enterprises accounted for the proportion of it. In general, the industrial enterprises accounted for about 30%, a higher proportion of commodity circulation enterprises, the stand or fall of inventory management is directly related to the efficiency of capital operation and the level of total assets. In its current form, for inventory management attention, however, most of the enterprises in our country enterprise put much effort to expand the scale of the enterprise and improve the sales amount. Inventory management, therefore, there is a big problem. Enterprises to enter, send, and accounting for inventory is management, management system is