八维生物科技有限公司存货管理问题的探讨.doc

摘要：存货作为流动资产中的一个重要项目,是企业实现销售收入和核算销售成本的来源。近些年来，随着企业管理水平的不断提高，存货管理水平也有了很大程度提高，但就目前来说,存货管理依然是多数企业管理工作中的薄弱环节。

　　　21世纪以来，世界饲料资源进入整合期，饲料行业经过整合期后将会进入持续发展的阶段，不仅在饲料行业可以说是大多数行业中，存货管理是连接企业供、产、销三个阶段的中枢，是营运资金甚至是整个财务管理中非常重要的一个话题。因此，存货管理的好坏对于企业的资金运作乃至整个企业的长期发展都有着极其重要的现实意义。

　　　本课题主要以赣州八维生物科技有限公司（以下简称赣州八维公司）为研究对象，对存货管理进行研究和探讨。第一部分主要综述了饲料行业研究的背景、意义及国内外研究现状；第二部分主要阐述存货及存货管理的概述；第三部分是以赣州八维公司为例，阐述企业存货管理不足的现状及问题；第四部分主要内容是阐述造成企业存货管理不良状况的因素；第五部分主要探讨解决企业存货管理问题的对策分析。在为赣州生物科技有限公司存货管理存在问题提出解决对策的同时，也从一般意义上，为其他企业存货管理提出一些参考性的建议。

关键词：存货；存货管理；饲料行业；内部控制

Abstract：Inventory is an important project in the current assets, is the enterprise to achieve sales revenue sources and accounting for the cost of sales. In recent years, along with the enterprise management level unceasing enhancement, the inventory management level has been greatly improved, but so far, the inventory management is still a weak link in the management of most enterprises.

　　Since twenty-first Century, the world feed resources into the integration period, after the integration period will enter the stage of sustainable development of feed industry, not only in the feed industry can be said to be the most in the industry, inventory management is connected enterprises for production, pin three stages of the center, is working capital and is a very important topic in the financial management the. Therefore, the quality of inventory management is of great significance to the long-term development of the enterprise capital operation of the enterprise as a whole.

　　This subject mainly takes Ganzhou eight dimensional Biotechnology Co.Ltd. (Hereinafter referred to as the Ganzhou eight dimensional company) as the research object, to study and explore the inventory management. The first part mainly summarized the present situation of the background, significance and the domestic and foreign research of feed industry research; The second part mainly expounds the inventory and inventory management overview; The third part is the eight dimension company in Ganzhou example, elaborating the problem of inventory management status and problems; Fourth part of the main contents of the article are adverse factors in the inventory management of enterprises; The fifth part mainly explores the countermeasures to solve the management problems of the enterprise inventory. In the proposed solution to the inventory management of Ganzhou Biological Technology Co.Ltd. problems, from the general sense, and puts forward some reference suggestions for the inventory management of other enterprises.

Keywords: Inventory   Inventory management   Feed industry   Internal control