精选存货管理论文附录.docx

精选存货管理论文附录.docx

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精选存货管理论文附录

（精选）存货管理论文附录

附录

原文

InventoryManagement

Inventoryisanimportantasset,it'sgoodorbadmanagement,isdirectlyrelatedtotheoccupationofthelevelofcorporatefundsandassetsoftheoperationofenterprisemanagementisapartshouldnotbeoverlooked.However,thecurrentsituation,manybusinessesandevensurvivalofthemanagementoflistedcompaniestherearestillmanyproblems.Shouldbefromthemanagementsystem,internalcontrols,informationsystems,theuseofthird-partylogisticscompaniestoenhanceinventorymanagement.

First,enterpriseinventorymanagementproblems

Inanenterpriseinventoryisinthenormalcourseofbusinesstoholdtheproductionforsaleoffinishedgoodsorcommodities,ortothesaleoftheproductionprocessisstillintheproduct,orprocessintheproductionortheprovisionofservicesmaterialinputsconsumedintheprocess,materials,etc.,isanimportantasset.Thequalityofitsmanagement,isdirectlyrelatedtotheoccupationofthelevelofcorporatefundsandassetsoftheoperationoftheenterprisemanagementoccupiesanimportantposition.Judgingfromthecurrentsituation,manycompaniesandeveninventorymanagementinlistedcompaniestherearestillmanyproblemsnotonlyaffectthemobilityofcorporateassets,Assetmanagementefficiencyandprofitabilityinthelongrun,tovaryingdegrees,alsorestrictsthecompany'shealthydevelopment.

（A）Inventorymanagementsystemisnotperfect

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Atpresent,somecompaniesinthemanagementoftheinventorysystemthefollowingquestions:

First,theinventorymanagementsystemhasnotestablished,althoughthereareprovisionsinthisregard,butonlyamereformality,andnotseriouslyenforced;Second,weakinternalcontrols.Inventoryofinternalcontrolisanimportantpartofinternalcontrol,asoundinternalcontrolsystemtodetectbillingerrors,helppreventfraud.Andmanyenterprisesorwithoutgoodinternalcontrols,orwhenforvariousreasonsbutcannotreallyplayarole,intheeventoffault,thatis,toimposefines,demotion,dismissal,ratherthantofundamentallysolvetheproblem.

（B）Failedtoachievethecomputerizedinventorymanagement

500Wal-Martnumberonewasoneofthefirstretailspendinghugesumstoinvestininformationsystems,suchastheuseofcomputerstotrackinventory（1969）,theuseofbarcodetechnology（1980）,theuseofEDI（1985）,theuseofwirelessscanningGun（1988）,whichestablishedahigh-performance,improvecomputersystemstoensurethatwithinonehourquicklygrasptheglobalG"""storetheinventoryofgoods,shelves,sales.andweinadditiontoafewlargecompaniesMostofcomputerizedmanagementofenterpriseshasnotyetbeenachieved.asaresultofawiderangeofinventory,accountingforagreaterworkload,greatlyreducedefficiency.Soeasilyhavethefollowingdisadvantages:

First,theimpactofinventoryaccountingtimelinessandaccuracyofdatawillcausethebookdoesnotmatchwiththeactualstocklevels,resultinginalargenumberofpotentiallosses,whichcannotbeatruereflectionofthefinancialstatementsofthefinancialsituationofenterprises;Second,inReconciliationisnotthecaseintime,suchastheoccurrenceoftheft,etc.,itisnoteasytodetect,isnotconducivetostrengtheninginternalmanagement,personnelorthequalityofacertainsituation,tovaryingdegrees,alsoaffectthequalityofinventoryaccounting.

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（C）Themeasurementofinventoryaccountingisnotaccurateenough

terprises"providesthatattheendof"AccountingStandardforBusinessEn

inventoryaccountingshouldbeinaccordancewiththecostandlowernetrealizablevaluemeasurement.Enterprisesindeterminingthenetrealizablevalueofinventoriesshouldbetoobtainreliableevidence-basedandtakesintoconsiderationthepurposeofholdinginventory,balancesheetimpactofthefutureandotherfactorsmatter.Enterprisesshouldbere-establishedineachofthenetrealizablevalueofinventories.Herethenetrealizablevalueisinthenormalcourseofproductionandmanagementtoinventorytotheestimatedsellingpricelessestimatedcompletioncostswillbeoccurred,itisestimatedthatthecostofsalesandrelatedpost-taxamount.However,mostenterpriseshavenotdoneinaccordancewiththecostandnetrealizablevaluetoaccuratelyreflectthelowerendofthevalueofinventory.Inadditiontotheabove-mentionedaspectsofthestaff,themainreasonsarethefollowing.First,enterprisesinterestedincosmeticresultsofoperations,isnottruedeclinereflectedthelossofinventory;Second,managementinthisregardisnotgivensufficientattention,forlossoninventoryreadytobereferredtofromtimetotime;Third,thecurrentmarketpriceofsomestockisnoteasytodetermine,orthereisnocomparabilityofnetrealizablevaluecouldnotbedetermined.Aresult,therealvalueofstockinventorycannotbeaccuratelyreflected.

Second,strengthentheuseofinventorymanagementstrategies

Utilizeadvancedenterpriselogisticsmanagementtheoryandmanagementmethods,inventorymanagementforenterprise-wideprocessoptimizationandrationalallocation,inventorymanagementactivitiessothattheorderflow,logisticsandcashflowatitsbeststate,withminimumcapitalinvestmenttomaximizetheoutput,whichisamodernenterpriseinventorymanagementandkeytrends.Mostofourmajorenergycompanieswillinvesttoimproveand

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expandthescaleofsales,comparedtotheinventorymanagementhaveignored,in2003,morethanonehundredyearsinthehistoryoftheUnitedStateshasthesecondlargestsupermarketKmartfiledforbankruptcyprotection,InventorymanagementtobeclassifiedasthecoreforthefourthconsecutiveyearWal-Martislistedinthe"Fortune"Global500ofthefirst,showingtheimportanceofinventorymanagementwilldirectlyaffectthedifferentlevelsoftheoverallmanagementlevel,thefinaldecisionmayalsobethedevelopmentofenterprisesdirectionandlivingconditions.Inordertoreduceinventorycostsandenhancecorecompetitiveness,enterprisesmustenhanceinventorymanagementwillbeupontheagenda.

（A）Establishascientificandhighlyefficientinventorymanagementsystem

Enterpriseshouldestablishthescientificandefficientinventorymanagementsystemandenterprisedevelopmentwithcontinuousimprovement.Day-to-dayinventorycontrolmethodsshouldbeadoptedcentralizedinventorymanagementatdifferentlevelsofaccountability.Thedevelopmentofindicatorsshouldrefertohistoricaldata,combinedwiththeactualsituationinthecurrentperiod,stockfundstargetdecompositiontotherelevantfunctionaldepartmentsofenterprisestomanage.Forexample:

allkindsofmaterialgoodstothepublicsectormanagement,products,semi-finishedproductstothemanagementoftheproductivesector,thefocalpointinchargeofdepartmentsareresponsibleforthedevelopmentoffixedcapitalstockandthespecificmanagementpractices.Theninchargeofvariousdepartmentsatvariouslevelsoftheindicatorsreachedtheirdecompositionundertheunitsandindividualsatalllevels,theimplementationofinventorymanagementatdifferentlevels.

（B）Toimproveinternalcontrolstoensurethatitiseffective

1.Todoagoodjobcontrollingthedivisionoflaborpositions.

Firstofall,theestablishmentofbusinessinventorysystemofpersonal

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responsibility,aclearjob-relatedresponsibilitiesandauthoritytoensurethattheinventorybusinessseparateincompatiblepositions,mutualrestrictionandsupervision,suchasprocurement,acceptanceandpayment;custodyandinventory;salesandcollectionrespectively;inventorydisposalofapplicationandapproval;approvalandimplementation.Secondly,theauthoritytoauthorizethecontrol,aclearapprovaloftheauthoritytoauthorizetheinventorybusinesspractices,proceduresandcontrolmeasuresrelatedtotheresponsibilityoftheauthority,theapprovalmaynotbeultravirus;clearlytheresponsibilitiesofpersonnelmanagersandjobrequirementsofultravirusfortherighttorefusetohandlethebusiness,Reporttohigherauthorities;nounauthorizedpersonnelhandleinventorybusiness.Third,thedevelopmentoftheinventorybusinessprocesses,aclearinventoryoftheacquisition,inspectionandwarehousing,storageandcustody,issueanddisposaloftherecipientsofthecontrollink,doagoodjobinthecustodyofrecordsandcertificates.

2.Theacquisition,inspectionandstoragecontrol.

Purchasedinventoryshouldbeconsistentwiththeinternal"ProcurementandPayment"oftherelevantprovisions;debtandwarehousingofinventoryforotherreasonsshouldbetherelevantdepartmentsandpersonneloftheapprovalstatusofitsvalueandqualityshouldbeconsistentwiththemutualagreement;strictinspectionsystem,thefocusofinventoryismadeofthevarieties,quantities,specifications,qualityandacceptanceofotherrelevantcontent;stockledgersetuptostrengthenthehosting,distribution,temporarystorageandprocessingofinventorymanagementcommission.

3.Storageandcustodyofcontrol.

Firstofall,accordingtosalesplans,productionprocurement,suchasthedevelopmentofwarehousefinancingplan,areasonableinventorytodeterminethestructureandquantityofstock.Secondly,tostrengthentheday-to-day

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management,andstrictrestrictionsonaccesstounauthorizedpersonnelinventory.Third,establishaclassificationofinventorymanagementsystem,allthestockofenterprisesaccordingtotheirimportance,thevalueofthelevelofconsumption,suchasthesizeandorderingdegreeofdifficultyasthestandard,dividedintoABCcategories,andmanagement;ofvaluables,cr