存货管理存在的问题与对策[外文翻译]

合集下载

存货管理存在的问题与对策[外文翻译]

外文翻译Inventory management problems and countermeasures Material Source: Author: Qi Manla The importance of inventory management. In order to ensure continuity of production and management process,companies must have a plan to purchase,consumption and sale of stock,it is indispensable to the process of production and management of assets,but also to ensure continuous production and business activities necessary for the smooth.Corporate emphasis on inventory management and management is good or bad,take a direct reflection of the average stock fund business is a big difference.Proved to enhance inventory control and management of the enterprises will brink of ruin back to life may be, on the contrary,the vibrant business and gradually make trouble.Inventory control and management of the implementation of the key is to control the total occupied stock is reasonable to form the total inventory is appropriate proportion of the inventory, analysis to identify the formation of business inventories take unreasonable and reasons for the backlog in order to take measures to control inventory reserves and lower business inventory level, the average amount of funds used to improve the inventory turnover rate and turnover rate of total assets, and ultimately improve the efficiency of enterprises. As small and medium enterprises or private enterprises are in rural entrepreneurship and capital accumulation stage of development, how to maximize the value of the stock of small and medium enterprises, reduce costs and risks of holding inventory is the enterprise development need to address the important issue, but also to improve business efficiency and an important way to profitability.Inventory management of the status quo. Over the years, the management of SMEs show a weak foundation, from a low base, the management alone only stay in the family tradition extensive management level, no sound, sound internal management system, and no awareness or attention inventory control and management of enterprise production and management process is an important part.Internal control system is not perfect, job responsibilities and rights are not clear because there are fewer companies, each part-time management more for key production and lack of market forecasts and effective monitoring, are often the final say one person is responsible for completion of the procurement marketing, Paymentprocedures for receiving and processing out of storage so the whole process.Inventory reserves unreasonable, excessive amount of funds used to provide the analysis of data, in general, SMEs in stock funds average occupancy as current assets 40% -50% of the total, but also because of the industry vary. Enterprises are often overlooked from the initial inventory management, use of funds do not care how much inventory, the development of the enterprise inventory backlog, a serious shortage of liquidity, potentially a considerable backlog of capital, resulting in cash flow speed slowed down significantly, to a certain extent, affected the normal production business activities, difficulties in controlling inventory costs, this is a common problem, but also long been plagued by difficulties of enterprise development.Inventory management is not standardized, resulting in loss does not deserve, some enterprises care for immediate benefits information distortion, while ignoring the long-term development, accounting treatment is not standardized, the sales revenue does not carry over stocks of finished products according to the actual, on the recovery of money not accounted for, the formation of CPB funding, resulting in greater than the actual inventory carrying inventory number, account does not deserve; part of the associated enterprises transfer goods between the two sides signed a sales agency contract is not, consignment or credit sales of goods not accurately included in the inventory, number is greater than the number of physical book form; some companies are not required to set custodian positions, not a breakdown of the required settings.Computerized inventory management did not materialize. 500 top-ranked money in Wal-Mart is the first investment in the retail information systems, such as the use of computers to track inventory, the use of barcode technology (1980), the use of EDI (1985), the use of wireless scanning guns (1988), which established a highly efficient, and improve computer systems,Can guarantee that within an hour to grasp the global inventory of each store a variety of merchandise, shelves, and sales. We exception of a few large companies, most enterprises have yet to achieve computerized management. As stock a wide range of relatively large workload accounting, greatly reduces the work efficiency. This can easily produce the following disadvantages: First, the impact of inventory accounting timeliness and accuracy, will cause the carrying amount of data does not match the actual inventory, resulting in a large number of potential losses, resulting in financial statements can not reflect the financial position; the second is Reconciliation is not the case in a timely manner, such as the occurrence of theft, etc., is not easy to discover, is not conducive to strengthening internal management, lack ofstaff or have a certain quality of the situation will be different degrees of quality of inventory accounting.Failed to make full use of third-party logistics management. With the continuous development of market economy, economic socialization, and continuously enhance the level of information, business organization and management model, a big change, the traditional method of inventory management company's own material resources and third party logistics significantly underutilized.Of inventory management and control measures for the common inventory management problems of SMEs, with a company owned in recent years, some of the actual situation of enterprise management, the implementation of the following companies the appropriate inventory management strategies:Establish a sound internal control system, internal control system to play the role of the current inventory, the inventory of some enterprises set up internal control system is still not enough attention,For example: purchasing, production, marketing and other related departments and job responsibilities, authority is not clear, ignore the posts from each other, control and supervision, often occur between departments or a person having the final say buck the phenomenon, resulting in excess inventory stocks , tying up funds too large, to the immeasurable loss of enterprises, the main reason is that inventory does not establish a sound internal control system.SMEs to improve the legal system in accordance with relevant laws and fulfill the rights and obligations of legal persons, organizations internal control system, inventory, production and management features combined with the enterprise, from the strict procurement, sales system, standardize the inventory purchase, consumption, marketing chain, the establishment of supply, seller information files, to enhance their reputation, quality grade management, to further clarify the functions of the job responsibilities, strict implementation of the principle of separation of incompatible positions, the internal control system to play a stock mutual containment role.For example: the legal representative of the business accounting, accounting information, the authenticity, integrity, responsibility, accounting, personnel and operational staff, custodial staff the responsibility of the respective rights positions must be separated, mutual supervision and mutual constraints, can effectively prevent malpractices, the occurrence of acts of abuse of power, control and reduce inventory costs and maintain the interests of SMEs.In recent years, a company owned enterprises by strengthening management, and gradually establish and improve the related internal control system, implementation ofstandardized management, and received good results. For example: the implementation of the SME bidding parity materials procurement, from time to time to check the purchase and sale contracts owned enterprises and increase the implementation of the indicators of assessment efforts, regular rotation of accountants and other measures in order to control inventory purchase costs, reduce funds used to accelerate the stock liquidity purposes.Focus on corporate management training to improve their overall quality, according to the information reflected in the formation of SMEs in China there are two basic categories, one in the early 90s, some state-owned enterprises to address the staff, the children set up collective enterprises employment, the scale relatively small, with no loss, mainly dependents;Second, the reform and opening up some of the first wealthy individuals to invest in the township and private enterprises, is similarly small, weak infrastructure, a more flexible mode of operation characteristics, generally use the family's traditional management model. For example: the concept of small-peasant mentality strong management staff in the employment of multiple use of a big emotion, ignores the ideological, professional quality requirements,Therefore, there is production technology by small and medium enterprises to explore the internal management of non-permissive, not corporate profit and loss analysis of the phenomenon, the main reasons is legal or management of generally low quality of personnel.Enterprises to adapt to the market economy can not always stay in the "chipping away, content with" business philosophy, to achieve the management from extensive to intensive, meticulous management of the cross.Human resources management system must be established, selection or appointment of good moral character, due diligence services for business, professional skills, work experience as the management of inventory procurement, access to libraries, marketing, financial management of key positions in the work; strengthen learning and training management personnel, and continuously improve their overall quality, fully mobilize the enthusiasm of managers play.Strengthen the tracking of the stock of information, strict inventory control and management of SME managers often stock inventory control information is not timely or too "confident", which led to the forecast demand for corporate stocks is much greater than the actual demand; there the relationship between enterprises and customers reflect too much on the Humanized, prompting them to purchase and store all the inventory needs of customers;Susceptible to influence the procurement marketto follow suit, regardless of the capacity of their own money, purchasing excess inventory, warehouse storage for a long time, resulting in significant increase in inventory costs of inventories, leading to a serious shortage of funds, affecting the normal production and operation.Therefore, to enhance the storage of inventory strict supervision and control. Enterprises to operate according to their characteristics, reasonably determine a certain number of basic principles for the management of inventory, ground into small purchase, so a lot of money piled up in inventory, the use of modern inventory management tools, to keep abreast of changes in inventory tracking, detailed analysis and try to to make inventory storage costs, inventory shortages caused by insufficient cost, ordering, shipping and delivery costs and the lowest of the three to determine the suitable time of purchase and purchase volume,As far as possible in a variety of inventory costs and inventory trade-off between efficiency, to achieve the best combination of both. SMEs in the inventory management is currently relatively small investment, enhance inventory control and management can bring potential benefits have not yet taken seriously, enterprises should attach importance to internal software inventory management, inventory management should also gradually increase its investment in hardware, which is further strengthen the effective inventory management and control measures.Establish a scientific and efficient inventory management system. Enterprises should establish a scientific and efficient inventory management system and continuous improvement with the development of enterprises. Inventory control methods should be used daily inventory centralized hierarchical management responsibility system. Development of indicators departments should refer to the historical data, combined with current reality, the decomposition stock index fund plan to the enterprise management of the relevant functional departments.For example: a variety of materials and supplies owned by the public sector management,products,semi-owned management,production department,in charge of the centralized department responsible for the fixed capital stock and the specific management approach. Then in charge of various departments to achieve their respective targets at different levels under the units and individuals at all levels,the implementation of inventory management at different levels.Logistics resources within the enterprise directly affects the economic purchases of inventory, storage capacity and inventory costs. In business management, the integration of logistics resources within the enterprise has been valued by mostbusinesses, such as using only the internal logistics resources, to meet the enterprises to reduce costs and improve competitiveness requirements, and use third-party logistics to enhance inventory management plays an important role .First, help to reduce storage costs, transportation costs, travel costs, so as reduce costs and improve the competitiveness of products; second is to reduce inventory storage occupied by the funds to improve the utilization of funds;Third party logistics companies specializing in logistics, a wealth of expertise and experience, will help improve the enterprise's logistics management, to accelerate the turnover rate of their products, but also help enterprises to capture the market, improve the image of products and services; Fourth Logistics Outsourcing can reduce the investment cost of logistics facilities, logistics and personnel management costs, reduced circulation, so that enterprises will be the allocation of resources in the core business.In short, by strengthening the enterprise inventory management, reduce overall costs to achieve the goal, effectively ensure the continuous production and normal business activities, thereby enhancing the competitiveness of products, to ensure business continuity, stability and healthy development.译文存货管理存在的问题与对策资料来源: 作者:斯卡泊莱·齐曼拉存货管理的重要性。

存货管理中英文对照外文翻译文献

中英文对照外文翻译文献(文档含英文原文和中文翻译)原文:Controls for inventory management best Practices Material Source: Accounting control best practices Author: Steven M.B r a g g Overview: An enormous number of advanced systems are involved in the procurement ,handling ,and shipment of inventory ,all of which require different types of controls .In this chapter ,we discuss control systems for a wide range of system complexities, ranging from paper-based inventory acquisition systems ,through bar-coded trackingsystems，cross docking ,pick-to-light systems, and zone picking ,and on to controls for manufacturing resources planning and just-in-time systems .As usual ,the number of controls that could be installed may appear to be oppressively large ,and could certainly interfere with the efficient running of inventory-related activities .Consequently ,always be mindful of the need to install only those controls that are truly necessary to the mitigation of significant risks.4-1Controls for basic inventory acquisitionThis section describes controls over the acquisition of inventory where there is no computerization of the pross.Section4-9,'Controls for Manufacturing Resources Planning, presents a more advanced application in which purchase orders are generated automatically by the computer system.The basic acquisition process centers on the purchase order authorization，as shown in Exhibit 4.1,The warehouse issues a renumbered purchase requisition when inventory levees run low ，which is primary authorization for the creation of a multipart purchase order .One copy of purchase order goes back to the warehouse ，where it is compared to a copy of the purchase requisition to verify completeness ；another copy goes to the accounts payable department for eventual matching to the supplier invoice .A fourth copy is sent to the receiving department ，where it is used to accept incomingdeliveries，while a fifth copy is retained in the purchasing department .In short ,various copies of the purchase order drive orders to suppliers ,receiving ,and payment.The controls noted in the flowchart are described at greater length next ，in sequence from the top of the flowchart to the bottom.*Warehouse ：Prepare a renumbered purchase requisition .In the absence of a formal inventory management system, the only people who know which inventory items are running low are the warehouse staff. They must notify the purchasing department to issue purchase orders for inventory replenishments. To ensure that these requisitions are made in an orderly manner, only renumbered requisition forms should be used, and preferably they should be issued only by a limited number of warehouse staff. By limiting their use, it is less likely that multiple people will issue a requisition for the same inventory item.*Purchasing: Prepare a renumbered purchase order. The primary control over inventory in a basic inventory management system is through the purchases function ,which controls the spigot of inventory flowing into the warehouse, This control can be eliminated for small-dollar purchase for fittings and fasteners, which are typically purchased as soon as on-hand quantities reach marked reorder points in their storage bins (visual reorder system).Since the purchase order is the primary control over inventory purchases,you can avoid fake purchaseorders by using renumbered forms that are stored in a locked cabinet.*Verify that purchase order matches requisition .Once the warehouse staff receives its copy of the purchase order; it should compare the purchase order to the initiating requisition to ensure that the correct items were order. Any incorrect purchase order information should be brought to the attention of the purchasing staff at once.*Reject unauthorized deliveries, to enforce the use of purchase orders for al inventory purchases, the receiving staff should be instructed to reject all deliveries for which there is no accompanying purchase order number.*Match receipts to purchase order authorization. Once an order is received, the warehouse staff should enter the receiving information into a receiving report and send the receiving report to the accounts payable department for later matching to the supplier invoice and purchase order, It should also send a copy of the report to the purchasing department for further analysis.*Cancel residual purchase order balances. Upon receipt of the receiving report from the receiving department, the purchasing staff compares it to the file of open invoices to determine which orders have not yet been received and which purchase orders with residual amounts outstanding can now be cancelled .Otherwise, additional deliveries may arrive well after the date when they were originally needed.*There-way matching with supplier invoice for payment approval. Upon receipt of the receiving report, the accounts payable staff matches it to the supplier invoice and authorizing purchase order to determine if the quantity appearing on the supplier invoice matches the amount received and that the price listed on the supplier invoice matches the price listed on the purchase order. The department pays suppliers based on the results of these matching processes.The next control is supplemental to the primary controls just noted for the inventory acquisition process.*Segregate the purchasing and receiving functions. Anyone ordering supplies should not be allowed to receive it, since that person could eliminate all traces of the initiation order and make off with the inventory .This is normally considered a primary control, but it dose not fit into the actual transaction flow noted earlier in Exhibit 4.1 and so is listed here as a supplemental control.*Require supervisory approval of purchase orders. If the purchasing staff has a low level of experience ,it may be necessary to require supervisory approval of all purchase order before they are issued, in order to spot mistake ,This approval may also be useful for large purchasing commitments.*Inform suppliers that verbal purchase orders are not accepted. Suppliers will ship deliveries on the basic of verbal authorizations,which circumvents the use of formal purchase orders. To prevent this, periodically issue reminder notices to all suppliers that deliveries based on verbal purchase orders will be rejected at the receiving dock.*Inform suppliers of who can approve purchase orders. If there is a significant perceived risk that purchase orders can be forged ,then tell suppliers which purchasing personnel are authorized to approve purchase orders and update this notice whenever the authorization list changes. This control is not heavily used, especially for large purchasing department where the authorization list constantly changes or where there are many suppliers to notify. Usually the risk of purchase order forgery is not perceived to that large.4-2 Control for basic inventory storage and movementThis section describes control for only the most basic inventory management system, where there is no perpetual inventory tracking system in place, no computerization of the inventory database ,and no formal planning system, such as manufacture resources planning(MRPII)or just-in –time(JIT). When there is no perpetual inventory tracking system in place, the key control tasks of the warehouse staff fall into four categories:1. Guard the gates .The warehouse staff must ensure that access to inventory is restricted, in order to reduce theft and unauthorized use of inventory .This also means that warehouse staff must accept onlyproperly requisitioned inventory and must conduct a standard receiving review before accepting any inventory.2. Orderly storage .All on-hand inventories must be properly organized, so it can be easily accessed, counted, and requisitioned.3.Accurate picking ,The production department depends on the warehouse for accurate picking of all items needed for the production process ,as is also the case for picking of finished goods for delivery to customers.4. Timely and accurate requisitioning, when there is no computer system or perpetual card file to indicate when inventory levels are too low, the warehouse staff must use visual reordering systems and frequent inventory inspections to produce timely requisitions for additional stock.Exhibit 4.2 expands on the general control categories just noted .In the general category of “guarding the gates,” controls include rejecting unauthorized deliveries as well as inspecting ,identifying ,and recording all receipts .The orderly storage goal entails the segregation of customer-owned inventory and the assignment of inventory to specific locations .To achieve the accurate picking goal calls for the use of a source document for picking ,while the requisitioning target requires the use of pre numbered requisitions and document matching .A number of supplement controls also bolster the control targets.The controls noted in the flowchart are described at greater length next, in sequence from the top of the flowchart to the bottom .Also; a few controls from the last section (concerning requisitions and receiving) are repeated in order to form a complete picture of all required controls.*Reject unauthorized deliveries .To enforce the use of purchase orders for all inventory purchase, the receiving staff should be instructed to reject all deliveries for which there is no accompanying purchase older number.*Conduct receiving inspections with a checklist .The receiving staff is responsible for inspecting all delivered items .if staff members perform only a perfunctory inspection all delivered item .If staff members perform only a perfunctory inspection ,then the company is at risk of having accepted goods with a variety of problems .To ensure that a complete inspection is made ,create a receiving checklist describing specific inspection points ,such as timeliness of the delivery ,quality ,quantity ,and the presence of an authorizing purchase order number .Require the receiving staff to initial each item on the receiving checklist and then file it with the daily receiving report.*Identify and tag all received inventory .Many inventory items are difficult to identify once they have been removed from their shipping containers ,so it is imperative to properly identify and tag all received items prior to storage.*Put away items immediately after receipt .It is difficult for the warehouse staff to determine whether more inventory should be requisitioned if the inventory is sitting in the receiving area rather than in its designated location. Consequently, a standard part of the receiving procedure should be to put away items as soon after receipt as possible.*Conduct daily reordering review .When there is no perpetual inventory system ,the only way to ensure that sufficient quantities are on hand for expected production levels is to conduct a daily review of the inventory and place requisitions if inventory items have fallen below predetermined reorder points.*Issue pre numbered requisitions to the purchasing department .The warehouse should issue only pre numbered requisitions to the purchasing department .By doing so, the warehouse staff can maintain a log of requisition numbers used and thereby determine if any requisitions have been lost in transit to the purchasing department.*Verify that purchase order matches requisition, once the warehouse staff receives its copy of purchase order, it should compare the purchase order to the initiating requisition to ensure that the correct items were ordered .And incorrect purchase order information should be brought to the attention of the purchasing staff at once.译文:存货管理控制最佳实务概述:存货的采购、处理、和装运过程涉及很多先进的系统，所有这些都需要不同类型的控制措施。

存货管理存在的问题及对策

存货管理存在的问题及对策Inventory management is a critical aspect of any business operation. However, it is not uncommon for companies to face challenges in this area. One common problem is overstocking, which ties up valuable capital and warehouse space. Overstocking can lead to increased holding costs and the risk of products becoming outdated or obsolete. To address this issue, companies can implement effective forecasting methods to better anticipate demand and adjust their inventory levels accordingly.存货管理是任何企业运营的重要方面。

然而，公司在这一领域面临挑战并不罕见。

一个常见的问题是库存过剩，这会占用宝贵的资本和仓库空间。

库存过剩可能导致持有成本增加，同时也有产品变得过时或过时的风险。

为了解决这个问题，公司可以实施有效的预测方法，更好地预测需求，并相应调整其库存水平。

Another issue in inventory management is stockouts, which occur when a company runs out of a particular product. Stockouts can result in lost sales, dissatisfied customers, and damage to a company's reputation. To prevent stockouts, companies shouldmaintain safety stock levels to account for variability in demand and lead times. Additionally, implementing a just-in-time (JIT) inventory system can help minimize the risk of stockouts by ensuring products are delivered when needed.存货管理中的另一个问题是缺货，当公司缺少某种产品时会发生。

(完整版)存货管理的外文翻译

存货管理资料来源：Spring link 作者：Floyd D. Hedrick“存货”对于许多小企业来说是一种更容易看到和有形的资产。

企业存货包括原材料、半成品和成品。

每种类型存货都厲丁企业的资产,直到产品售出，存货变成现金。

在零售商店中，适当的产品库存有助于获得更多销售利润，使库存变成收银机里的钱，成为真正的现金资产。

字面意义:存货是指企业对未来收益的投资。

这项投资占企业投资的很大部分，必须妥善管理,以实现利润最大化。

实际上，很多小企业都能做到存货的合理供应，除非库存有很好地控制，否则他们的库存将会出现供不应求或供大于求，存货周转率低下，成本高昂的现象。

成功的存货管理成功的存货管理就是使存货的收益和成本达到平衡。

许多小型企业未能充分理解存货的实际成本，企业持有存货的成本，它不仅包括仓储、保险和税收，而且存货期限性损耗也与成本息息相关，现仅需要关心是否有存货，还必须做好存货的维护措施，保证存货可变性。

提取A存货周转率，同时要保证服务水平和质量，保持低库存，不能出现供不应求，做到最佳经济批量；作出以较低的价格获得批量釆购的决策，滞销库存；手头有充足的库存，没有陈旧的货物囤积在仓库里。

在解决这些问题的时候，可以利用一种比较容易的衡量方法。

例如，计算存货周转率来衡量管理业绩。

此值提供了一个粗略的指导方针，管理人员可设定因标和评估绩效，似我们必须意识到周转率随库存的功能、业务类型、比例和销售或销售货物的成本的变化而变化，其中个别行业的平均存货周转比例可从贸易协会得到数据。

采购计划采购计划是控制的最主要的方法，釆购计划的目的是使本身需要的存货与他们提供的存货达到一个平衡点。

这过程包括要到市购买材料，以确保及时在适当的时间交货。

冈此，购买需要预先规划以确定毎个库存存货需要的时间期里，进而不拖延实现买卖双方的交易承诺。

对于零售商来说，提前规划是非常東要的。

因为它们提供出您的物品不断翻新，当务之急便是制定购买计划，以便及早的购买，不会因没购买到产品出现恐慌，而购买商品的主要原因是零售商认为商品在不同时期要出新，一个季度结束的时候也就是新产品的开始时候便是这个出新期。

库存管理存在的问题及对策

目录摘要 (1)关键字 (1)一、库存管理的概述 (2)(一) 库存管理的发展 (2)（二）库存管理的意义 (2)二、库存管理面临的问题及分析 (3)（一）库存管理面临的问题 (3)（二）库存管理问题的分析 (4)三、解决库存管理所存在问题的方法 (4)（一）对库存物品实施ABC库存控制 (4)（二）分别对不同的物资采取不同的库存控制 (5)（三）库存物料管理信息分析 (5)（四）重视库存成本的降低途径 (6)（五）“零库存”管理 (6)四、案例分析：日本丰田式“零库存”管理 (8)参考文献 (10)库存管理存在的问题及对策摘要：本文就现今经济体制下，库存管理对企业的生存和发展起着极大的影响，企业要保证更经济，更好，更快的发展，必然要做好库存管理方面的控制。

文章就企业在库存管理方面可能存在的问题进行了分析和解答，最后并以日本丰田企业采用零库存管理作为实例，来说明库存管理的重要及其作用。

关键字：库存管理；库存控制；零库存；Abstract：This paper on the current economic system, the inventory management of enterprises survival and development plays a great influence, the enterprise should ensure more, better, faster development, must do well management stock control. The enterprises in the inventory management problems are analyzed and solutions, and finally to the Japanese Toyota company adopts zero inventory management as an example, to illustrate the importance and role of inventory management.Keyword: inventory management; inventory control; zero inventory;一、库存管理的概述“库存”一词的定义是：“以支持生产，维护，操作和客户服务为目的而存储的各种物料，包括原材料和在制品，维修件和生产消耗品，成品和备件等”。

企业存货管理中存在的问题及应对措施

企业存货管理中存在的问题及应对措施作者：余红梅来源：《对外经贸》2011年第10期[摘要]存货是企业资产重要组成部分，在资产中占有很大的比例，直接关系到企业的资金占用水平以及资产运作效率。

存货管理的质量是衡量企业管理制度完善度、存货储备性能、流动资金占用比例的重要标志。

因此，必须重视存货管理。

降低企业的平均资金占用水平、提高存货的周转率，提高企业的经济效益，促进企业的健康发展。

[关键词]存货管理；内部控制；第三方物流[中图分类号]F273[文献标识码]B一、存货管理概述（一）存货管理的含义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、制约和监督的控制体系。

（二）存货管理的重要性存货管理对企业的发展具有非常重要的作用，是保证生产正常进行的重要物质前提。

科学的存货管理制度可以降低企业的采购、储存和销售成本，减少存货资金占用，资金周转迅速，提高企业的资金利用效率，从而降低企业的生产成本，增加企业的利润，同时提高企业的经济效益。

二、企业存货管理中存在的问题（一）采购计划缺乏科学性采购计划是存货采购环节中的薄弱环节，许多企业把存货管理的重点放在原材料的采购和产品的销售上，忽视了存货的成本和资金占用，没有规范的采购计划，而是根据订单量的大小，临时发出采购的需要，除了运输成本高之外，分批采购不能享有大批量采购所享受的折扣，同时，企业与供应商订货，只是口头协议，没有订立合同，没有明确具体的责任，如果发现货物不符合要求或是在运输途中有意外状况发生时，要想划清责任就比较难，而企业也可能因此不能准时交货，得不到客户的信赖，最终导致本身利益受损。

（二）存货管理方法不科学一些企业存在着管理方法不科学的现象，致使存货摆放杂乱无章，仓库环境差，一些贵重原材料由于长期杂乱堆放，造成失效、变质等现象频发。

在货物领取方面缺乏统一的规章制度，一些企业并没有专门的库管或是管理人员，定期对在库原材料、半成品或成品进行清点，对发生质量问题的原料、半成品或成品不能及时处理。

存货管理不到位整改建议

存货管理不到位整改建议英文回答：Inventory management is a critical aspect of any business, as it directly impacts the company's cash flow, profitability, and customer satisfaction. However, if the inventory management is not up to par, it can lead to various issues such as stockouts, excess inventory, increased carrying costs, and ultimately, reduced profitability. In order to address these issues and improve inventory management, I would suggest the following measures:1. Implement a robust inventory tracking system: A reliable inventory tracking system is essential to keep accurate records of stock levels, sales, and replenishment needs. This can be done through the use of barcode scanners, RFID technology, or inventory management software. Byhaving real-time visibility into inventory levels, the company can make informed decisions regarding procurementand avoid stockouts or overstocking.2. Optimize inventory levels: Conduct a thorough analysis of historical sales data and demand patterns to determine the optimal inventory levels for each product. This can help in avoiding excessive stock levels and reduce carrying costs. Additionally, implementing a just-in-time inventory management strategy can help in minimizing inventory holding costs while ensuring timely availability of products.3. Streamline procurement processes: Improve communication and coordination with suppliers to ensure timely delivery of goods. Implementing electronic data interchange (EDI) or other automated systems can help in streamlining the procurement process and reducing lead times. This can prevent stockouts and minimize the need for emergency orders, which often come with higher costs.4. Conduct regular inventory audits: Regularly conduct physical inventory audits to verify the accuracy of the recorded stock levels. This can help in identifying andrectifying any discrepancies or issues with inventory management. Additionally, cycle counting can be implemented to continuously monitor inventory accuracy and make necessary adjustments.5. Enhance forecasting accuracy: Improving demand forecasting accuracy is crucial for effective inventory management. This can be achieved by analyzing historical sales data, customer trends, market conditions, and using forecasting tools or software. Accurate demand forecastscan help in better inventory planning and reduce the riskof stockouts or excess inventory.中文回答：存货管理不到位对于任何企业来说都是一个关键的问题，因为它直接影响着公司的现金流、盈利能力和客户满意度。

存货管理[外文翻译]

存货管理[外文翻译]外文翻译inventory managementMaterial Source: spring linkAuthor: Floyd D. Hedrick“Inventory” to many small business owners is one of the more visible and tangible aspects of doing business. Raw materials, goods in process and finished goods all represent various forms of inventory. Each type represents money Tied up until the inventory leaves the company as purchased products. Likewise, merchandise stocks in a retail store contribute to profits only when their sale puts money into the cash register. In a literal sense, inventory refers lo stocks of anything necessary lo do business. These stocks represent a large portion of the business investment and must be well managed in order to maximize profils. In facl, many small businesses cannot absorb the types of losses arising from poor inventory management. Unless invenlories are controlled, they are unreliable, inefficient and costly.SUCCESSFUL INVENTORY MANAGEMENTSuccessful inventory management involves balancing the costs of inventory with the benefits of inventory. Many small business owners fail to appreciate fully the true costs of carrying inventory, which include not only direct costs of storage, insurance and taxes, but also the cost of money tied up in inventory. This fine line between keeping too much inventory and not enough is not the manager's only concern. Others include: Maintaining a wide assortment of stock ?? but not spreading the rapidly moving ones too thin: Increasing inventory turnover - but not sacrificing the service level: Keeping slock low - but not sacrificing service or performance. Obtaining lower prices by making volume purchases -- but not ending up with slow-moving invenlory: and having an adequate invemory on hand - but not gelling caught with obsolete items.The degree of success in addressing these concerns is easier to gauge for some than for others. For example, computing the inventory turnover ratio is a simple measure of managerial performance. This value gives a rough guideline by which managers can set goals and evaluate performance, but it must be realized that the turnover rate varies with the function ol' inventory, the type of business and how the ratio is calculated (whether on sales or cost ofgoods sold). Average inventory turnover ratios for individual industries can be obtained from trade associations.One of the most important aspects of inventory control is to have the items in stock at the moment they are needed. This includes going into the market to buy the goods early enough to ensure delivery at the proper time. Thus, buying requires advance planning to determine inventory needs for each time period and then making the commitments without procrastination.THE PURCHASING PLANFor retailers, planning ahead is very crucial. Since they offer new items for sale months before the actual calendar date for the beginning of the new season, it is imperative that buying plans be formulated, early enough to allow for intelligent buying without any last minute panic purchases. The main reason for this early offering for sale of new items is that the retailer regards the calendar date for the beginning of Ihe new season as the merchandise date for ihe end of the old season. For example, many retailers view March 21 as the end of the spring season, June 21 as the end of summer and December 21 as Ihe end of winter.Part of your purchasing plan must include accounting for the depletion of the inventory. Before a decision can be made as to the level of inventory lo order, you must determine how long the inventory you have in stock will last.For instance, a retail firm must formulate a plan to ensure the sale of the greatest number of units. Likewise, a manufacturing business must formulate a plan to ensure enough inventory is on hand for production of a finished product.In summary, the purchasing plan detail: When commitments should be placed: When the first delivery should be received; When the inventory should be peaked; When reorders should no longer be placed: and When the item should no longer be in stock.Well planned purchases affect the price, delivery and availability of products for sale.CONTROLLING YOUR INVENTORYTo maintain an in-stock position of wanted items and to dispose of unwanted items, it is necessary to establish adequate controls over inventory on order and inventory in stock. There are several proven methods forinventory control. They are listed below, from simplest to most complex. Visual control enables the manager to examine the inventory visually to determine if additional inventory is required. In very small businesses where this method is used, records may not be needed at all or only for slow moving or expensive items. Tickler control enables the manager tophysically count a small portion of the inventory each day so that each segment of the inventory is counted every so many days on a regular basis. Click sheet control enables the manager to record the item as il is used on a sheel of paper. Such information is then used for reorder purposes. Stub control (used by retailers) enables the manager to retain a portion of the price ticket when the item is sold. The manager can then use the stub to record the item that was sold.As a business grows, it may find a need for a more sophisticated and technical form of inventory control. Today, the use of computer systems to control inventory is far more feasible for small business than ever before, both through the widespread existence of computer service organizations and the decreasing cost of small-sized computers. Often the justification for such a computer-based system is enhanced by the fact that company accounting and billing procedures can also be handled on the computer.Point-of-sale terminals relay information on each item used or sold. The manager receives information printouts at regular intervals for review and action.Off-line point-of-sale terminals relay information directly to thesupplier's computer who uses the information to ship additional items automatically to the buyer/inventory manager.The final method for inventory control is done by an outside agency. A manufacturer's representative visits the large retailer on a scheduled basis, takes Ihe stock count and writes the reorder. Unwanted merchandise is removed from stock and returned lo Ihe manufacturer Ihrough a predetermined, authorized procedure.A principal goal for many of the methods described above is to determine the minimum possible annual cost of ordering and stocking each item. Two major control values are used: 1) the order quantity, that is, the size and frequency of order: and 2) the reorder point, that is, the minimum stock levelat which additional quantities are ordered. The Economic Order Quantity (EOQ) formula is one widely used method of computing the minimum annual cost for ordering and stocking each item. The EOQ computation takes into account the cost of placing an order, the annual sales rate, the unit cost、and the cost of carrying invenlory. Many books on management practices describe the EOQ model in detail.DEVELOPMENTS IN INVENTORY MANAGEMENTIn recenl years, two approaches have had a major inipacl on inventory management: Material Requirements Planning (MRP) and Just-In-Time (JIT andKanban). Their application is primarily within manufacturing but suppliers might find new requirements placed on them and sometimes buyers of manufactured items will experience a difference in delivery.Material requirements planning is basically an information system in which sales arc converted dircctly into loads on the facility by sub-unit and time period. Materials are scheduled more closely, thereby reducing inventories, and delivery times become shorter and more predictable. Its primary use is with products composed of many components. MRP systems are practical for smaller firms. The computer system is only one part of the total project which is usually long-term, taking one to three years lo develop.Just-in-time inventory management is an approach which works to eliminate inventories rather than optimize them. The inventory of raw materials andwork-in-process falls to that needed in a single day. This is accomplished by reducing set-up times and lead times so that small lots may be ordered. Suppliers may have to make several deliveries a day or move close to the user plants to support this plan.TIPS FOR BETTER INVENTORY MANAGEMENTAt time of delivery. Verify count -- Make sure you are receiving as many cartons as arc listed on the delivery rcccipt. Carefully examine cach carton for visible damage ~ If damage is visible, note it on the delivery receipt and have Ihe driver sign your copy. After delivery, immediately open all cartons and inspcct for merchandise damage.When damage is discovered: Retain damaged items - All damaged materials must be held at Ihe point received. Call carrier to report damage and requestinspection. Confirm call in writing―This is not mandatory but it is one way to protect yourself.Carrier inspection of damaged items. Have all damaged items in the receiving area - Make certain the damaged items have not moved from the receiving area prior to inspection by carrier. After carrier /inspector prepares damage report, carefully read before signing.After inspeclion: Keep damaged materials― Damaged materials should not be used or disposed of without permission by the carrier. Do not return damaged items without wrillen aulhorization from shipper/supplier.SPECIAL TIPS FOR MANUFACTURERSIf you are in the business of bidding, specifications play a very important role. In writing specifications, the following elements should be considered. Do not request features or quality thai are not necessary for the items' intended use. Include full descriptions of any tesling lo be performed. Include procedures for adding optional items. Describe the quality of the items in clear terms.The following aclions can help save money when you are slocking inventory: Substitution of less costly materials without impairing required quality: Improvement in quality or changes in specifications that would lead to savings in process time or other operating savings; Developing new sources of supply; Greater use of bulk shipments; Quantity savings due to large volume, through consideration of economic order quantity: A reduction in unit prices due to negotiations:Initiating make-or-buy studies: Application of new purchasing techniques; Using competition along with price, service and delivery when making the purchase selection decision.译文存货管理资料来源：spring link作者? ： Floyd D. Hedrick“存货”对于许多小企业来说是一种更容易看到和有形的资产。

论企业存货管理存在的问题及对策

论企业存货管理存在的问题及对策[摘要]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。

存货的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, 本文从我国企业存货管理的现状出发，探讨导致存货管理出现问题的内外部原因，并提出相应存货管理的对策。

[关键词]存货存货管理Problems in Enterprise Inventory Management and StrategiesAbstract: Inventory Management is one of the important components of the internal control of enterprises for self-coordination, restriction and monitoring, which mainly refers to the internal control system used to realize the operating target of the company, carry out the operating policies and decisions, maintain the security and good condition of the current assets, and guarantee the legality of finical expenditure and authenticity of the accounting information. The management of inventory can not only prevent the false record and cheating in storing activities, but also enhance the cost control of the enterprise and carry out low cost strategies. Based on the present situation of inventory management in Chinese enterprises, the paper tries to discuss the internal and external reasons resulting in inventory management problems and propose relevant strategies in solving them.Key Words: inventory, inventory management存货是企业在正常生产经营过程中为销售或者耗用而储备的物资，包括原材料、燃料、低值易耗品、半成品、产成品等。

企业存货管理存在的问题及对策开题报告

企业存货管理存在的问题及对策开题报告北方民族大学毕业论文,设计～开题报告书题目企业存货管理存在的问题及对策姓名陈昱学号 20101218专业财务管理指导教师王瑜北方民族大学教务处制their own conditions to develop the correct road, the maximum toavoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons,effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation,examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development.北方民族大学毕业论文(设计)开题报告书2012年11月27日商学院课题性质应用研究姓名陈昱院(部)财务管理课题来源自主命题 20101218 学号专业题目企业存货管理存在的问题及对策一、选题的目的、意义(含国内外相同领域、同类课题的研究现状分析):随着市场竞争的不断加剧，企业陈旧的存货管理方式已不能满足现今市场经济的要求，本课题希望通过对存货管理制存在的问题的分析研究，找出加强企业存货管理的对策，以提高存货管理水平及效率。

企业存货管理中的问题与对策外文文献

企业存货管理中的问题与对策外文文献Title: Issues and Countermeasures in Enterprise Inventory ManagementAbstract:Keywords: inventory management, problems, countermeasures, enterprise, efficiency1. Introduction2.1 Inaccurate Demand ForecastingAccurate demand forecasting is crucial to prevent stockouts or overstocks. However, inadequate data analysis, improper forecasting methods, and fluctuating market conditions can lead to inaccurate predictions, resulting in either lost sales or excess inventory.2.2 Poor Inventory VisibilityInefficient inventory tracking systems can lead to a lack of visibility, making it difficult for businesses to keep an accurate record of inventory levels. This issue can cause delays in fulfilling customer orders, increased holding costs, and difficulties in identifying slow-moving or obsolete items.2.3 Inefficient Procurement ManagementInadequate procurement management can result in inventory shortages or excesses. Poor supplier evaluation, delayed orderprocessing, and improper inventory planning can contribute to inefficiency in procurement, negatively impacting the overall inventory management process.2.4 Ineffective Stock ControlInefficient stock control practices, such as inaccurate demand forecasting, inadequate safety stock levels, and improper order replenishment policies, can lead to unnecessary carrying costs and inventory obsolescence. Businesses must have proper stock control measures to optimize inventory levels.3. Countermeasures for Effective Inventory Management3.1 Enhance Demand Forecasting Accuracy- Invest in advanced demand forecasting techniques, such as statistical forecasting models, to improve accuracy.- Utilize historical sales data, customer feedback, and market trends to refine forecasting algorithms.- Regularly review and update demand forecasts to reflect changing market conditions.3.2 Improve Inventory Visibility- Implement an advanced inventory tracking system using barcodes, RFID technology, or a centralized ERP system.- Regularly conduct physical inventory counts with cycle counting methods to ensure accuracy.3.3 Streamline Procurement Management3.4 Optimize Stock Control Practices- Implement safety stock policies to prevent stockouts during unexpected demand spikes or supply disruptions.- Regularly monitor inventory turnover rates to identify slow-moving items and take appropriate actions, such as promotions or clearance sales.4. Conclusion。

企业存货管理中存在问题及对策

企业存货管理中存在问题及对策[中文摘要] 企业任何资产都存在这样或那样的风险。

存货是企业重要的流动资产,存货管理水平的高低，对企业生产经营的顺利与否具有直接影响，并且最终会影响企业的收益、风险和流动性的综合水平，因此，存货管理在整个流动资产管理中具有重要的地位。

[中文关键字] 存货存货管理[英文摘要] Enterprises have any assets or that the existence of such risks. Inventories are an important enterprise-current assets, the level of inventory management, production and operation of enterprises have a direct impact on the successful or not, and ultimately affect the benefits, risks and liquidity integrated enterprise level, therefore, inventory management throughout the current assets management has an important position.[英文关键字] Inventory Inventory Management1、存货管理的含义及意义：存货作为一项重要的流动资产，它的存在势必占用大量的流动资金。

一般情况下，存货占工业企业总资产的30%左右，商业流通企业的则更高，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运作效率。

因此，一个企业若要保持较高的盈利能力，应当十分重视存货的管理。

通过实施正确的存货管理方法，来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，才能最终提高企业的经济效益。

企业存货管理中问题与对策外文文献

淮阴工学院毕业设计(论文)外文资料翻译系〔院〕：江淮学院专业：会计学姓名：露铭学号：3082113127外文出处：The American Society of Mechanical (用外文写)Engineers Agency，2007:27-33 附件： 1.外文资料翻译译文；2.外文原文。

附件1：外文资料翻译译文供给链下的多级存货管理从历史上看，多级供给链、仓库、分销商、零售商等，已经通过大量的库存缓冲被独立管理。

竞争压力的增加和市场的全球化迫使企业开展能够快速满足客户需要的供给链。

为了保持竞争力，降低库存，这些企业必须交互使用多级库存管理，同时降低运营本钱，改善客户效劳。

因各种不同的原因，存货以不同形式存在在供给链中。

在整个供给链中，存货管理失衡，经常会引起“牛鞭效应〞，即需求逆流而上，逐级变异放大的一个阶段。

这种效应引起企业过多的存货积压，使收入减少，运输效率降低，扰乱了库存方案和产品生产方案，同时降低了企业的效劳水平。

多学者已经对这些问题进展了研究，并且强调了对有效地满足客户需求的供给链各阶段之间进展整合的必要性。

除了整合问题，为了确定一个有效地供给链库存政策，还必须处理不确定性问题。

除了对供给和需求的不确定性，与生产和销售过程相关的信息延迟也是供给链的一个特点。

多级供给链中的库存管理是一项重要的容，因为有多面两者都必须相互配合，协调合作。

它们还必须对它们的库存进展协调安排。

有多因素使成功的库存管理变得复杂，例如。

需求的不确定、交货时间、投产日期、产品价格、本钱等，尤其是在不确定性的需求和交货时间下，管理者不能够将多级供给链中的存货管理得最优。

大多数制造企业被组织起来形成了一个制造和分销为一体的网络，这个网络包括了原材料的采购、加工和产品的销售。

当一个产品经过多个阶段才到达最终用户时，多级或者多层次生产/分销网络这些代名词也和前面所述的这样的网络意思一样。

因各种不用的原因，存货以不用的形式存在在整个供给链中。

《企业存货管理存在的问题及对策研究国外文献综述2000字》

企业存货管理存在的问题及对策研究国外文献综述Frank Dooley（2019）指出目前企业库存管理主要采用三种常规方法。

首先，大多数零售商根据项目使用库存控制方法来监控库存水平。

其次，制造商通常更关心生产调度和使用过程管理进行库存管理。

第三，一些企业不积极管理库存。

评估库存管理策略的一种方法是选择服务级别目标。

根据这一目标，库存政策将确定库存需求和提供服务水平的相关成本。

更高的服务水平意味着将安全地保存更多的库存。

Dennis Roth Koch（2018）在《有效的存货管理》文章中提到，首先，库存的目的是避免因消费者的不满而造成的销售损失。

其次，不可能预测确切的需求。

存货通常存放在仓库里，以应对不稳定需求的影响。

最后，还有规模经济。

尽管持有库存是必要的，但这样做的成本很高。

因此，库存管理变得非常重要，这将使公司能够将成本降至最低，并继续满足客户的需求。

西方国家对库存管理内部控制的研究起步较早，取得了丰硕的研究成果。

Embroiderer ( 2016 )明确指出，企业内部控制体系中与业务相关的内部控制是非常关键的。

公司必须明确业务领域的主要控制点，并加以改进和优化。

库存内部控制机制和程序的优化可以使公司实现稳定、可持续的发展。

Philipe Marion ( 2018 )指出，企业必须根据自身发展状况加强库存管理。

这位学者明确了与库存控制相关的主要部门的职能定位，并指出采购部、市场部、生产部、仓储部等一系列部门应共同努力，为这些核心环节构建完善的库存全过程信息共享系统，真正提高经营管理效率。

Pong (2018 )构建了数学模型，本文对英国许多制造企业的库存数量和库存水平进行了实证研究。

公司的收入水平不随库存数量的增加而增加，但库存运营成本的降低提高了库存周转率，在一定程度上优化了公司的收入状况，这意味着有效的库存控制可以提高公司的经济价值。

John F. Raffensperger.（2016）凭借丰富的库存管理实践经验，他在相关事务手册中提出：在库存管理中，必须从每一个环节入手，包括管理人员的素质、管理制度和仓库安全设置，以确保库存存储效率和周转速度。

存货管理【外文翻译】

外文翻译1 n V ent o ry man a g em e nt"In ventory" to many $ ma I 1 bus in c s s o wne r s is oneb e wel 1 managed in order to max i mize pr 0 f il s . I n f acl» ma n y small businescan n ot absorb the t yp c s of 1 0 S S esa r i $ i ng from poor i nv e nto r y mana gUnless invenlor i c s are c o ntroll c d ,they are un r eliabl c » i n eff i cient an c r e a sing i nventor y turnover — but not s a crif i cin g the Ser vice levo I : Keepingith obsol c te i tern $。

The degree o f sue c ess i n a d dress i ng the s e cone c rns S ome tha n for o ther s , F o r e x ample, comput i ng th c in v entory t u r nove r ra t i o is a $ imple m c asure of manager i al pe r fo r m a nc c . This valu c g ive $ a rough guideli n c by which ma n a g c rs can se t g o a Is and eval u at c p c rforniance» but it m u st be realized that the tu r nover rate varies w i th the function o I in v e n to r y , t he typMa t erial Source: spr i n g link Author: F 1 0yd Hedr i cki ble and t a n g i b le aspects of doing bu $ ine $ s 。

本科毕业论文--中小企业存货管理存在的问题与对策

本科毕业论文--中小企业存货管理存在的问题与对策本科毕业论文中小企业存货管理存在的问题与对策目录中文摘要IABSTRACT II引言 1一存货管理相关理论概述 1一存货的含义及功能 1二企业存货管理的含义及其重要性 2三存货管理的方法 2二中小企业存货管理的现状 2一缺乏有效的统计方法3二公司内部控制制度不健全 3三储存不合理资金量过大 3四非正常存货储备量挤占了正常的存货储备量 3 五管理不到位 4 六各部门的沟通缺乏有效的沟通 4三A公司存货管理存在的问题及原因分析 4一A公司存货管理存在的问题 4二A公司存货问题的成因分析 6四加强中小企业存货管理的对策8一加强存货采购管理完善采购计划 8二完善存货的验收、储存及保管的管理机制8三完善企业存货领用及销售的管理机制9四完善企业存货内部控制制度9五利用先进的管理模式实现存货资金有效管理10 六加强存货风险控制与防范10七有效落实存货管理的相关制度11结束语12参考文献13谢辞14中文摘要存货是满足企业正常生产和销售需要而持有的流动性资产是能够给企业带来经济利益流入的重要经济资源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本文全面阐述了存货管理研究的原因及对企业产生的影响提出了企业存货有效管理的对策以取得最大的经济效益首先阐述本文的研究背景及意义通过文献综述提出本文的研究思路和研究内容其次对存货管理进行概述介绍企业存货管理的含义企业存货管理的重要性第三分析中小企业存货管理的现状发现管理中存在的问题并提出相应的解决策略最后总结出本文的成果与不足关键词中小企业存货管理对策Problems and countermeasures of inventory management for SMEsABSTRACTInventory is held to meet the enterprises normal production and sales of liquid assets is an important economic resources can bring economic benefits will flow to the enterprise Inventory management is an important part of internal control is to achieve business objectives the implementation of business policy and decision-making maintaining the security and integrity of the current assets to ensure that the legitimate financial revenue and expenditure the accounting information of an internal self-coordination restraint and supervision control system A comprehensive exposition of the reasons of inventory management and the impact on the enterprise the effective management of the business inventory countermeasures in orderto achieve imum economic benefits First an overview of the background and significance of this study literature review research ideas and research content of this article Secondly an overview of inventory management enterprise inventory management meaning the importance of inventory management in the enterprise Third the status of inventory management for SMEs found that the problems in the management and propose solutions strategy Finally summed up the achievements and shortcomings of this article Key words SMEs Inventory Management Countermeasure中小企业存货管理存在的问题与对策存货是企业在生产经营过程中为生产或销售而储备的物资是企业流动资产中所占比重最大的一部分企业存货利用程度的好坏对财务状况影响很大加强存货管理便成为财务管理的一项重要内容存货是指企业在日常活动中持有以备出售的产成品或商品处在生产过程中的在产品在生产过程或提供劳务过程中耗用的材料物料等存货的四个主要功能一地域专业化存货的第一个功能就是单一的作业单位可以进行地域专业化eographical Specialization分离存货的第二个功能是分离它通过在生产作业之间储存在制品在单一的制造工厂内最大程度地提高作业效率平衡供求存货的第三个功能是平衡alancing它关系到消费和制造之间的时间平衡的存货缓解了供给对需求的可得性不确定因素的缓冲就是对企业的存货进行管理主要包括存货的信息管理和在此基础上的决策分析最后进行有效控制达到存货管理的最终目提高经济效益的企业来说持有一定数量的存货存货既是资产负债表中流动资产的一个重要项目在流动资产总额中占有较大比例也是损益表中销售收入和销售成本的来源因此企业必须认识到存货管理的重要性有效进行2有利于实现供产销结合保证生产经营正常进行3有利于减少存货资金的占用加速资金周转4有利于降低平均资金占用水平提高企业获利能力因此企业若要保持较高的盈利能力应当十分重视存货的管理三存货管理的方法存货管理的方法一般分为三类存货经济批量模型存货储存期控制存货ABC分类控制 1存货经济批量模型The Economical Batch Models Of Stock-in-trade 经济进货批量指能够使一定时期存货的相关总成本达到最低点的进货批量2存货储存期控制在货储存期控制包括存货保本储存期控制和保利储存期控制两项内容其计算公式为存货保本储存天数毛利-固定储存费-销售税金及附加每日变动储存费存货保利储存天数毛利-固定储存费-销售税金及附加-目标利润每日变动储存费3存货ABC分类管理ABC lassification 存货ABC分类管理就是按照一定的标准将企业的存货划分为ABC三类分别实行分品种重点管理分类别一般控制和按总额灵活掌握的存货管理方法财政部近日发布的2009年1－6月全国国有及国有控股企业经济运行情况显示1－6月国有企业存货同比增长95企业的存货上升不外乎两个因素一是企业规模扩大对存货的需求量增加二是企业销量不好存货积压在金融危机的背景下后一种可能性或许更大1－6月存货周转率为22次比去年同期减慢04次应收账款周转率为49次比去年同期减慢10次存货周转速度减慢表明产品的销售不如从前企业整体的效率在下降而应收账款周转速度减慢意味着企业之间清偿债务的能力下降表明现金流可能会出现问题存货管理的技术手段落后造成存货的信息不能及时传递到公司相关部门及其上下游公司公司内部仅仅建立了以统计核算为目的的小型数据库系统严重时甚至会误导公司的采购与生产活动造成存货的脱销或者积压材料领用记录生产成本及费用的归集结转的记录人为因素较多尤其在工程项目核算上更显现其弊端内部控制制度的不健全使得存货的监管效率低下公司内部没有制定关于存货管理的规章制度即使制定了也因为缺乏严格的考核和监督使之不能有效地运行造成内部资源的浪费在材料采购产品销售环节往往由同一个人完成采购销售付款收款入库出库等全过程使采购销售工作无章可依还会提供暗箱操作增加了营私舞弊的可能性因库存量大导致流动资金占用额高40-50也可因为控制流动资金占用额在日常存货管理中尽量降低库存占用量减少进货量从而影响了正常生产经营所需要的合理存货储备量管理人员专业素质的缺乏使得公司难以确定科学的库存量管理人员知识结构不合理致使其在对库存进行管理的过程中习惯于单纯凭借主观经验而不是运用科学的管理方法对存货进行定性与定量控制毁损待报废超储积压存货储备在每年一次的清产核资中都要作为重点问题进行上报但每年都是只上报没有上级主管部门的批示没有处理结果致使毁损待报废超储积压存货储备量像滚雪球一样越滚越大没有从根本上解决问题公司各职能部门之间缺乏有效的沟通致使公司的库存不能满足市场的需求公司供产销各部门往往片面追求各自部门的利益彼此之间缺少有效的信息沟通导致要么公司的存货储备量低于市场需求使之失去市场机会要么造成库存积压增加其储存成本表3-1 A公司近五年收入成本利润分析表单位元项目2006年2007年2008年2009年2010年营业收入182663300 13652720 255678300 347890900 407998700 营业成本142535900 108918500 168149000 257407900 310599000 营业利润40127400 27608700 87529300 90483000 97399700 表3-2 公司近五年存货周转率分析表单位元项目2006年2007年2008年2009年2010年存货84673890 58976670 108765430 153378630 153754690 平均存货71825280 83871050 131072030 153566660 营业成本108918500 168149000 257407900 310599000 存货周转率152 200 196 202 存货周转天数天237 180 184 178 在流动资产中存货所占的比重较大存货的流动性直接影响企业资产的流动性因此必须特别重视对存货的分析存货的流动性一般用存货的周转速度指标来反映即存货周转率和存货周转天数存货周转率存货周转天数指标的好坏反映存货管理水平它不仅影响企业的短期偿债能力也是整个企业管理的重要内容存货周转分析的目的是从不同的角度和环节上找出存货管理中的问题使存货管理在保证生产经营连续性的同时尽可能少占用经营资金提高资金的使用效率增强企业的短期偿债能力促进企业管理水平的提高从表中可以看出2007年由于市场和公司经营改造原因使得公司的存货周转率比较低在2008年之后公司的存货周转率一般维持在2左右但与行业平均水平25相比还是相差很大的表3-3 公司近五年存货净额分析表单位元资产2006年2007年2008年2009年2010年存货84673890 58976670 108765430 153378630 153754690 减存货跌价准备18766550 36556670 存货净额6590734 2242000资产总计213465000 106321700 434568200 534253000 548674400 1存货管理思想落后经过大量的实践调查企业的经营管理层对存货的认识不深入本质从而造成企业存货的大量积压企业内部的原因造成了企业存货管理中的诸多问题的产生从本质上来说存货同样是企业拥有的财富是企业的资产可是企业还是要付出一定的成本以维持对存货的拥有简言之存货的存储过程企业要承担搬运人员存储等费用同时存货还要占用企业的大量资金影响企业的资金流动势必加大企业的财务风险可见大量的存货必然会耗用大量的成本从这个方面来说存货也是企业的一项负债企业应尽可能地降低存货以满足生产和销售的需要为控制目标而在现实企业中有一些企业还没有充分意识到这一点它们仍然单纯的认为存货就是企业的财富一味追求增加存货忽略外部环境对企业的影响最终导致企业存货的大量积压此公司就是一个很好的例子2存货管理制度不合理1企业内部绩效评价不合理A公司内部的绩效考核和激励机制对企业存货控制的合理化不利企业在建立考核体系时未考虑企业内部供应链的总成本而是以按时完成合同订单为核心这就使得企业在制定需求计划采购计划等物流的决策过程中违背了企业存货控制的思想这种只是为了追求需求驱动的物料计划是缺乏准确性科学性和及时性的采购人员只一味为了保证生产不缺料不断加大采购量和减少采购次数从自身利益出发只要是在采购资金允许的范围内以交付仓储部门了事这样做导致的后果势必是工程虽然得到了保障可庞大的采购量最终造成存货积压大量占用流动资金还造成产品的高成本与低利润这种问题的根源就在于公司的考核体系它在存货量的高低上没有明确的要求导致采购人员习惯性一次采购过量的物料还不影响工作业绩追根溯源造成这种现象是公司在物流管理上存在问题绩效考核和激励机制管理上的问题更严重这种体系对采购员的考核主要是以物料的采购价格质量以及是否能够及时满足工程需要等来进行的并未考虑到物料的积压所增加的存货成本以及资金占用成本这种管理模式是传统的存货管理模式只是为需求和库存进行采购这种模式势必导致各自为政各职能部门只关心本部门的利益而不考虑。

企业存货管理存在的问题及改进对策研究

Sweeping over the Management | 管理纵横MODERN BUSINESS现代商业82企业存货管理存在的问题及改进对策研究徐螣娲费森尤斯卡比(中国)投资有限公司江苏无锡　214000一、存货管理概述及其意义(一)存货管理的概念存货是指企业在生产经营过程中处于待销售状态的各种物品，以及为了出售处于生产过程中以实物形态存在的物品，还包括为了生产销售以备消耗的存货。

由此可见，整个生产经营过程都离不开存货。

储备合理的存货不尽可以保证企业的正常运作，同时也推动着企业的有效发展，影响企业的整体战略发展。

存货管理是指对在途、加工、委外的各种材料、商品、在产品、产成品等在采购、生产、销售、库存等进行决策、规划、控制，在保证企业生产经营能够正常运作的同时降低库存成本，增强获利企业能力，提高营运资金使用率的总称。

(二)存货管理的目标存货管理的目标主要有两点：1.保证生产和销售的经营需要。

企业的生产营业可分为采购、生产、销售三个环节。

存货管理的主要目标则是确保在销售环节中无因产成品短缺而丢失订单，在生产环节中无因原材料供应不足而无法完成生产目标、导致产成品不足无法满足销售环节的产成品供应。

2.有利于降低采购成本。

存货管理的第二个目标则是降低采购成本、提高采购质量。

有效的存货管理可以降低企业采购成本，减少库存，降低仓储成本及缺货成本，减少资金占用，提高营运资金使用等。

(三)实施存货管理的意义保证企业的经营需要是企业在实施存货管理过程中的首要前提，在保证采购、生产、销售环节能够正常有序进行的同时，避免因盲目采购出现的库存呆滞仓储成本的增加，也可弥补因对市场预测不准确导致订单需求增大而出现的缺货成本。

对于企业而言，降低企业成本是首要目标，通过存货管理及合理的预测，可降低企业存货的取得成本、储存成本、缺货成本。

同时，企业存货管理也是资金管理的重要体现，通过降低成本、减少库存，提高资金使用率。

因此，在企业管理过程中，管理者需加强对存货管理的重视，运用不同的管理方法，最大限度地发挥存货的使用价值，减少不良库存，使得企业的资金使用更具灵活性，促进企业整体价值的提升。

存货管理问题及对策

论文题目济南佳兰商贸有限公司存货管理问题及对策学院名称财经系专业班级 06会计学学生姓名秦怀伟学号 ******** 指导教师王旻填表时间： 2010年 5 月 6日摘要在现代企业中存货占用的资金数额较大，流动性较强；而且存货不足将影响企业的经营活动及营业收入，存货的积压将造成企业资金周转困难，财务费用增加；要保证存货的账存和实存相符以及总成本在发出存货的成本和库存存货的成本之间的合理分配不仅具有一定的难度，而且要求较高的管理水平和现代化的管理手段。

而企业存货管理利用情况如何，直接关系到企业的资金占用水平以及资产运作效率。

因此，一个企业若要保持较高的盈利能力，应当十分重视存货的管理。

只有通过实施正确的存货管理方法，来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，才能最终提高企业的经济效益。

文章通通过对济南佳兰商贸有限公司存货的研究来探讨存货在商品流通企业的意义和提高存货利用的对策。

关键词：存货管理，存货内部控制，ABC管理方法AbstractStock in the modern enterprise occupies a relatively large amount of funds, liquidity is strong; and inventory shortage will affect the business activities and operating income, the size of stock will result in corporate cash flow difficulties, the financial costs; to guarantee deposit accounts of inventory and the real line and the total cost of deposit issued stock in inventory costs and inventory costs not only between the rational allocation of some difficulty, and requires a higher level of management and modern management tools. The enterprise inventory management utilization is directly related to the occupation of the level of corporate funds and asset efficiency. Thus, a company to maintain high profitability, should attach great importance to inventory management. Only through the implementation of proper inventory management methods, to reduce the level of enterprises, the average amount of funds used to improve inventory turnover rate and total asset turnover, can ultimately improve the economic efficiency of enterprises. Articles by Jinan Jia Lan Tong Trade Co., Ltd. to discuss the inventory of stock in the significance of commodity circulation enterprises and measures to improve inventory utilization.Keywords: inventory management, inventory internal control, ABC management目录1 引言 (1)1.1研究目的与意义 (1)1.2国内外研究现状 (2)1.2.1 国外研究现状 (2)1.2.2 国内研究现状 (4)1.3本文研究思路与方法 (5)2 存货管理相关理论 (5)2.1存货的定义及相关概念 (5)2.2最佳订货点理论 (6)2.3ABC管理方法 (8)2.4JIT管理方法 (8)3 济南佳兰商贸有限公司简介 (9)3.1公司基本情况 (9)3.2公司存货管理现状 (10)4 公司存货管理的存在的问题及其表现 (11)4.1佳兰公司存货出入库管理混乱 (11)4.2存货数量不准确，账实不符 (12)4.3职责不清晰，增加管理成本 (14)5 存货管理不足原因分析 (15)5.1管理人员对存货管理不重视 (15)5.2缺乏健全的内部存货控制制度 (16)5.3存货管理手段落后 (16)6 解决佳兰公司存货管理问题的对策 (17)6.1提高管理人员对存货管理的重视程度 (17)6.2完善公司存货的内部控制制度 (18)6.3采用ABC管理方法，提高存货管理水平 (21)7 结论 (22)参考文献 (23)致谢 (24)附录1 引言1.1 研究目的与意义在市场经济的大潮中，在每天都会有一大批企业如雨后春笋般出现，而随之而来的也会有一批批的企业销声匿迹，究其原因，其中不乏因为企业存货管理不善而导致企业资金流断裂从而造成企业破产或倒闭的现象。

存货管理存在的问题与对策[外文翻译]