某企业存货管理论文

2012届本科生毕业论文 学 号：

成 绩：

巴间郭楞公司的存货管理研究

院 部： 经 济 管 理 系

专 业： 工 商 管 理

姓 名：

指导教师：

二〇一二年三月

毕业论文诚信声明

本人郑重声明：

所呈交的毕业论文《巴间郭楞公司的存货管理研究》是本人在指导老师的指导下，独立研究、写作的成果。论文中所引用是他人的无论以何种方式发布的文字、研究成果，均在论文中以明确方式标明。

本声明的法律结果由本人独自承担。

毕业论文作者签名： 年 月 日

I

摘 要

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。存货占巴间郭楞公司总资产的30%左右，其管理利用情况如何，直接关系到巴间郭楞公司的资金占用水平以及资产运作效率。因此，若要保持较高的盈利能力，应当十分重视存货的管理。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。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。

本文对巴间郭楞公司的存货管理和控制等方面进行了分析和论述，从“提出问题—分析问题—解决问题”的角度分析了巴间郭楞公司存在的问题，探讨了加强和完善巴间郭楞公司存货管理的对策，以达到提高企业经济效益。

【关键词】巴间郭楞 存货管理 现状 对策

II

Abstract

Inventory as an important current assets, and its existence is bound to take up large amounts of liquidity. Stock accounts for about 30 percent of the company's total assets in Pakistan between Guo Leng, the management of utilization is directly related to the level off unds used and asset operational efficiency of Ba Guo Leng. Therefore, to maintain a relatively high profitability, should attach great importance to the management of inventory. Different levels of inventory management, the average level of funds used different issignificant. Through the implementation of a proper inventory management methods to reduce the average level of funds used to improve the flow speed and the total asset turnover of inventory, in order to ultimately improve the economic efficiency of enterprises.

Ba Jian Guo Leng company's inventory management and control are analyzed and discussed, a question from the - analysis of the problem - the problem-solving point of view the problems of the Pakistani Inter Guo shocked to explore to strengthen and improve the bus between Guo Leng inventory management measures, to achieve greater economic efficiency of enterprises.

Key words: Ba Jian Guo Leng company's inventory management the

present situation countermeasures

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目 录

第1章 绪论 ···················································································································· 1 1.1研究背景 ··············································································································· 1 1.2研究目的 ··············································································································· 1 1.3研究方法 ··············································································································· 2 1.4研究思路 ··············································································································· 2 第2章 存货管理的理论 ······························································································ 3 2.1存货管理的发展历程 ··························································································· 3 2.2存货管理的意义 ··································································································· 4 2.3企业存货管理的主要内容 ··················································································· 5 2.3.1存货采购控制的内容 ··················································································· 5 2.3.2存货存储控制的内容 ··················································································· 6 2.3.3存货领用控制的内容 ··················································································· 6 第3章 巴间郭楞公司存货管理 ···················································································· 7 3.1巴间郭楞公司概况 ······························································································· 7 3.2.公司的存货内容 ·································································································· 7 3.3公司的存货管理现状 ··························································································· 8 3.3.1缺乏科学的存货采购计划 ··········································································· 8 3.3.2传统的存货管理机制落后不适宜现代产业链要求 ··································· 8 3.3.3存货的验收﹑储存及保管的管理机制不健全 ··········································· 8 3.3.4存货内部控制不健全 ··················································································· 9 第4章存货管理问题的改进措施 ················································································ 10 4.1 加强存货采购管理，完善采购计划 ································································· 10 4.1.1确定合理的订货批量 ················································································· 10

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