关于XX食品公司存货管理问题研究

内 容 摘 要

存货是企业的一项重要的流动资产，它管理的好坏，直接关系到企业的资金占用水平，以及资产运作，是企业管理中不司忽视的一部分。随着市场的发展，企业面临的市场竞争越来越严重，为了在激烈的市场竞争中脱颖而出，寻求发展，增加利润，提升企业竞争力，越来越多的企业开始关注存货管理方法。

一般情况下。存货占企业总资产的30％左右，其管理、利用情况如何，直接关系到企业的资金占用水平以及资产的运作效率。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。正确的存货管理方法可以通过降低企业的平均资金占用水平，提高存货的流转速度和总资产周转率，最终提高企业的经济效益。另外，从市场营销的角度来看。存货作为企业物流的重要成份，其成本降低的潜力比任何其它市场的营销环节要大得多。

食品公司通过对存货的有效管理能够促进企业的发展，提高企业的经济效益。本文首先通过对存货理论、存货管理的意义进而引发人们思考其存货管理中的最佳方法。其次、通过对XX食品公司存货管理现状剖析食品公司在存货管理中存在的问题，从企业财务管理方面论述了存货管理的最终目标，并阐述了如何加强存货管理，探讨加强其存货管理的有效途径，挖掘企业第三利润源泉。

关键词：存货，存货管理，重要性，存在问题，解决途径

目       录

1.存货管理研究的必要性 ············································4

2.存货管理的基础理论 ··············································5

2.1存货····························································5

2.2存货管理························································5

2.3存货管理的方法··················································5

2.3.1.60天订货法则·················································6

2.3.2.ABC分类法····················································6

2.3.3.订货点法·····················································6

2.3.4.层次分析法···················································6

2.3.5.供应商管理法·················································6

3.加强存货管理的意义·············································· 7

3.1.优化存货管理有助于降低公司的生产经营成本······················ 7

3.2.优化存货管理有助于增强生产灵活性······························ 7

3.3.保持对市场突发情况的应对能力·································· 8

4.该公司存货管理中存在的问题······································ 8

4.1.存货管理的公司文化不够浓厚···································· 8

4.2.存货管理的制度规范不够完善···································· 8

4.3.存货管理的流程控制不严密······································ 9

4.4.存货管理会计核算制度不够严密·································· 9

5.优化公司存货管理的方法··········································10

5.1.建立优化公司存货管理的氛围，完善优化公司存货管理的规章制度····10

5.2.优化设计存货管理流程，明确关键控制点··························11

5.2.1.选择优质供货商··············································11

5.2.2.严格入库管理················································11

5.2.3.规范采购数量················································11

5.3.制定细密的存货管理会计核算制度································11

5.4.引进存货管理系统、建立良好的存货管理信息共享与沟通渠道·········12

5.5.加强监督和检查，建立内部控制评价体系与薪酬激励体系等改善建议··12

6.文献