存货作为企业流动资产中流动性较弱、金额较大的资产, 存货资产周转速度的

存货作为企业流动资产中流动性较弱、金额较大的资产, 存货资产周转速度的快慢直接关系到企业的资金占用水平以及资产的运作效率。同时存货贯穿于供产销三个环节,保持合理的库存水平是维持企业的经营通畅和降低成本的重要因素。目前,许多企业往往从最初忽略存货的管理, 不在乎库存占用资金的多少,最终发展到存货积压, 资金大量沉淀, 影响企业的经营业绩和正常运转。由此可见存货管理的好坏是企业管理中不可忽视的一部分。存货管理是企业内部控制的重要环节, 是企业实现经营目标,贯彻经营方针和决策, 维护流动资产的安全与完整,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。加强存货管理不仅有助于控制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。本文通过阐述QR公司存货管理的现状与问题, 并深入分析导致其问题的原因, 从整体上提出改善存货管理中存在具体问题的对策。

存货作为企业流动资产中流动性较弱、金额较大的资产, 存货资产周转速度的快慢直接关系到企业的资金占用水平以及资产的运作效率。 同时存货贯穿于供产销三个环节,保持合理的库存水平是维持企业的经营通畅和降低成本的重要因素。 目前,许多企业往往从最初忽略存货的管理, 不在乎库存占用资金的多少,最终发展到存货积压, 资金大量沉淀, 影响企业的经营业绩和正常运转。 由此可见存货管理的好坏是企业管理中不可忽视的一部分。 存货管理是企业内部控制的重要环节, 是企业实现经营目标,贯彻经营方针和决策, 维护流动资产的安全与完整,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。 加强存货管理不仅有助于控制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。 本文通过阐述QR公司存货管理的现状与问题, 并深入分析导致其问题的原因, 从整体上提出改善存货管理中存在具体问题的对策。

As the assets with weak liquidity and large amount in the current assets of enterprises, the speed of turnover of inventory assets is directly related to the level of capital occupation and the operation efficiency of assets. At the same time, inventory runs through the three links of supply, production and sales. Maintaining a reasonable inventory level is an important factor to maintain the smooth operation of enterprises and reduce costs. At present, many enterprises often neglect the management of inventory at first and don't care about the amount of capital occupied by inventory, and finally develop to the overstock of inventory and a large amount of capital precipitation, which affects the business performance and normal operation of enterprises. It can be seen that the quality of inventory management is an important part of enterprise management. Inventory management is an important part of the internal control of an enterprise. It is a control system of internal self coordination, restriction and supervision for an enterprise to achieve business objectives, implement business policies and decisions, maintain the safety and integrity of current assets, and ensure the legality of financial revenues and expenditures and the authenticity of accounting information. Strengthening inventory management not only helps to control the wrong records and fraud of inventory business, but also enables enterprises to strengthen cost control and implement low-cost strategy. This paper expounds the current situation and problems of the inventory management of QR company, analyzes the causes of the problems, and puts forward the countermeasures to improve the inventory management as a whole.<br>