精选存货管理论文附录.docx

1、精选存货管理论文附录(精选)存货管理论文附录附录 原文 Inventory Management Inventory is an important asset, its good or bad management, is directly related to the occupation of the level of corporate funds and assets of the operation of enterprise management is a part should not be overlooked. However, the current situation,

2、 many businesses and even survival of the management of listed companies there are still many problems. Should be from the management system, internal controls, information systems, the use of third-party logistics companies to enhance inventory management. First, enterprise inventory management pro

3、blems In an enterprise inventory is in the normal course of business to hold the production for sale of finished goods or commodities, or to the sale of the production process is still in the product, or process in the production or the provision of services material inputs consumed in the process,

4、materials, etc., is an important asset. The quality of its management, is directly related to the occupation of the level of corporate funds and assets of the operation of the enterprise management occupies an important position. Judging from the current situation, many companies and even inventory

5、management in listed companies there are still many problems not only affect the mobility of corporate assets, Asset management efficiency and profitability in the long run, to varying degrees, also restricts the companys healthy development. (A) Inventory management system is not perfect 1 At prese

6、nt, some companies in the management of the inventory system the following questions: First, the inventory management system has not established, although there are provisions in this regard, but only a mere formality, and not seriously enforced; Second, weak internal controls. Inventory of internal

7、 control is an important part of internal control, a sound internal control system to detect billing errors, help prevent fraud. And many enterprises or without good internal controls, or when for various reasons but can not really play a role, in the event of fault, that is, to impose fines, demoti

8、on, dismissal, rather than to fundamentally solve the problem. (B) Failed to achieve the computerized inventory management 500 Wal-Mart number one was one of the first retail spending huge sums to invest in information systems, such as the use of computers to track inventory (1969), the use of bar c

9、ode technology (1980), the use of EDI (1985), the use of wireless scanning Gun (1988), which established a high-performance, improve computer systems to ensure that within one hour quickly grasp the global G store the inventory of goods, shelves, sales. and we in addition to a few large companies Mo

10、st of computerized management of enterprises has not yet been achieved. as a result of a wide range of inventory, accounting for a greater workload, greatly reduced efficiency.So easily have the following disadvantages: First, the impact of inventory accounting timeliness and accuracy of data will c

11、ause the book does not match with the actual stock levels, resulting in a large number of potential losses, which can not be a true reflection of the financial statements of the financial situation of enterprises; Second, in Reconciliation is not the case in time, such as the occurrence of theft, et

12、c., it is not easy to detect, is not conducive to strengthening internal management, personnel or the quality of a certain situation, to varying degrees, also affect the quality of inventory accounting. 2 (C) The measurement of inventory accounting is not accurate enough terprises provides that at t

13、he end of Accounting Standard for Business Eninventory accounting should be in accordance with the cost and lower net realizable value measurement. Enterprises in determining the net realizable value of inventories should be to obtain reliable evidence-based and takes into consideration the purpose

14、of holding inventory, balance sheet impact of the future and other factors matter. Enterprises should be re-established in each of the net realizable value of inventories. Here the net realizable value is in the normal course of production and management to inventory to the estimated selling price l

15、ess estimated completion costs will be occurred, it is estimated that the cost of sales and related post-tax amount. However, most enterprises have not done in accordance with the cost and net realizable value to accurately reflect the lower end of the value of inventory. In addition to the above-me

16、ntioned aspects of the staff, the main reasons are the following. First, enterprises interested in cosmetic results of operations, is not true decline reflected the loss of inventory; Second, management in this regard is not given sufficient attention, for loss on inventory ready to be referred to f

17、rom time to time; Third, the current market price of some stock is not easy to determine, or there is no comparability of net realizable value could not be determined. A result, the real value of stock inventory can not be accurately reflected. Second, strengthen the use of inventory management stra

18、tegies Utilize advanced enterprise logistics management theory and management methods, inventory management for enterprise-wide process optimization and rational allocation, inventory management activities so that the order flow, logistics and cash flow at its best state, with minimum capital invest

19、ment to maximize the output, which is a modern enterprise inventory management and key trends. Most of our major energy companies will invest to improve and 3 expand the scale of sales, compared to the inventory management have ignored, in 2003, more than one hundred years in the history of the Unit

20、ed States has the second largest supermarket Kmart filed for bankruptcy protection, Inventory management to be classified as the core for the fourth consecutive year Wal-Mart is listed in the Fortune Global 500 of the first, showing the importance of inventory management will directly affect the dif

21、ferent levels of the overall management level, the final decision may also be the development of enterprises direction and living conditions. In order to reduce inventory costs and enhance core competitiveness, enterprises must enhance inventory management will be up on the agenda. (A) Establish a s

22、cientific and highly efficient inventory management system Enterprise should establish the scientific and efficient inventory management system and enterprise development with continuous improvement. Day-to-day inventory control methods should be adopted centralized inventory management at different

23、 levels of accountability. The development of indicators should refer to historical data, combined with the actual situation in the current period, stock funds target decomposition to the relevant functional departments of enterprises to manage. For example: all kinds of material goods to the public

24、 sector management, products, semi-finished products to the management of the productive sector, the focal point in charge of departments are responsible for the development of fixed capital stock and the specific management practices. Then in charge of various departments at various levels of the i

25、ndicators reached their decomposition under the units and individuals at all levels, the implementation of inventory management at different levels. (B) To improve internal controls to ensure that it is effective 1. To do a good job controlling the division of labor positions. First of all, the esta

26、blishment of business inventory system of personal 4 responsibility, a clear job-related responsibilities and authority to ensure that the inventory business separate incompatible positions, mutual restriction and supervision, such as procurement, acceptance and payment; custody and inventory; sales

27、 and collection respectively; inventory disposal of application and approval; approval and implementation. Secondly, the authority to authorize the control, a clear approval of the authority to authorize the inventory business practices, procedures and control measures related to the responsibility

28、of the authority, the approval may not be ultra virus; clearly the responsibilities of personnel managers and job requirements of ultra virus for the right to refuse to handle the business, Report to higher authorities; no unauthorized personnel handle inventory business. Third, the development of t

29、he inventory business processes, a clear inventory of the acquisition, inspection and warehousing, storage and custody, issue and disposal of the recipients of the control link, do a good job in the custody of records and certificates. 2. The acquisition, inspection and storage control. Purchased in

30、ventory should be consistent with the internal Procurement and Payment of the relevant provisions; debt and warehousing of inventory for other reasons should be the relevant departments and personnel of the approval status of its value and quality should be consistent with the mutual agreement; stri

31、ct inspection system, the focus of inventory is made of the varieties, quantities, specifications, quality and acceptance of other relevant content; stock ledger set up to strengthen the hosting, distribution, temporary storage and processing of inventory management commission. 3. Storage and custod

32、y of control. First of all, according to sales plans, production procurement, such as the development of warehouse financing plan, a reasonable inventory to determine the structure and quantity of stock. Secondly, to strengthen the day-to-day 5 management, and strict restrictions on access to unauth

33、orized personnel inventory. Third, establish a classification of inventory management system, all the stock of enterprises according to their importance, the value of the level of consumption, such as the size and ordering degree of difficulty as the standard, divided into ABC categories, and management; of valuables, cr