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平果铝业公司存货管理对策探讨总论

2016-03-05 13:49 字体:   打印 收藏 

中文摘要

          当代社会,企业间的竞争日益激烈,以往凭借高新技术长期占据市场份额的竞争优势随着网络及信息系统的普及而逐步减弱。转变思路,从企业管理要效益,降低成本已经成为现代企业在竞争中取得优势地位的重要途径。成本高低是企业竞争力强弱的重要表现形式。由于存货资产在企业总资产中占据相当大的比例,从而在成本竞争中起到了举足轻重的作用。所以供应链中的存货管理水平是企业成本管理的一个重要指标。存货管理是否合理有效,成为决定企业竞争能力的一个重要影响因素。因此,如何有效控制存货,在满足需求的前提下降低存货成本,减少资金占用,达到成本与效益的最佳组合成为存货改善的目标。本文基于相关理论,对企业现有存货管理模式进行研究,探讨改善方案,以期提高企业竞争能力。本文首先从存货管理基本理论入手,阐述了存货管理相关理论,主要包括存货及存货管理、存货管理重要性、ERP基本理论等,其中指出存货管理重要性主要体现在减少企业的压货及缺货成本、实现企业的经营管理目标、缓解企业季节性产品的存货问题、节约企业的采购运输成本、增强企业存货保管的合理性、加强企业财务报告的可靠性等六个方面。其次归纳了国内外企业存货管理现状。重点分析了广西平果亚洲区铝业有限公司的存货管理现状及存在问题分析,指出广西平果亚洲区铝业有限公司存货管理存在存货管理系统内部管理存在困难、企业人员整体素质不高、存货管理建设与管理不足、存货信息缺乏实时性、存货软件存在缺陷、对存货存货管理的认识没有到位等六个方面的问题,最后根据以上问题提出改进与完善平果亚洲区铝业公司存货管理问题对策,包括培养企业整体网络信息处理能力、加强企业信息交流与沟通、改进存货内部管理监督体系、加强对复合型存货信息系统人才的培养、选择合适的软件公司和产品、更新对存货管理的传统观念等六个方面。希望能够对平果铝业公司存货管理工作提供有有益借鉴。
  
关键词:平果铝业公司;存货管理;内部控制

 

ABSRACT

          In the present society, the competition between enterprises is becoming fiercer and fiercer, and the competition advantage of the long time with high technology has gradually weakened as the popularization of the network and information system.. Changing ideas from the enterprise management to the benefit, reducing the cost has become an important way of the modern enterprise in the competition to obtain the superiority position. The cost is the important manifestation of the enterprise's competitiveness.. As the total assets of the inventory assets occupy a large proportion in the total assets, it plays a pivotal role in the cost competition.. So the supply chain inventory management level is an important indicator of enterprise cost management. Whether the inventory management is reasonable and effective becomes an important factor affecting the enterprise's competitiveness.. Therefore, how to control the inventory effectively, reduce the cost of inventory, reduce the cost of capital, and achieve the best combination of the cost and benefit to improve the inventory.. Based on the relevant theory, this paper studies the existing inventory management mode of enterprise, discusses the improvement plan, in order to improve the enterprise's competitiveness. Firstly start from the basic theory of inventory management and expounds the theory of inventory management, including inventory and inventory management, the importance of inventory management, ERP and other basic theory of, pointed out that the inventory management of major importance in reducing enterprise presses goods and shortage cost, realize the goal of management of the enterprise, alleviate seasonal enterprise product inventory problem, enterprise purchase, transport cost savings, enhanced enterprise inventory storage rationality, strengthen enterprise financial report of the reliability of six aspects. Secondly, the current situation of enterprise inventory management is summarized.. It analyses the present situation of inventory management Guangxi Pingguo Asia Aluminum Co. Ltd. of Guangxi, pointed out that the inventory management of Pingguo Asia Aluminum Co. Ltd. has difficulties, the internal management of inventory management system of enterprise personnel overall quality is not high, lack of inventory management, inventory management and construction of information, lack of real-time accounting software defects, knowledge of computerized accounting in six aspects, and finally puts forward the improvement and perfection of the Aluminum Inc of Pingguo Asia inventory management countermeasures according to the problems above, including cultivating the whole network information processing ability, strengthen information exchange and communication, improve the enterprise internal management supervision system, strengthen training, inventory of inventory information the system of talent to choose the suitable software companies and products, updating of the accounting computerization of the traditional concept of six aspects. It is hoped that it can provide a useful reference for Pingguo Aluminum Inc inventory management work.
Keywords: Pingguo Aluminum Inc; inventory management; internal control




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