摘要:库存管理是企业管理的一项重要功能,它不仅直接影响企业流动资金的周转,而且在满足顾客服务方面也起着至关重要的作用。库存管理的任务就是要最大限度地提高系统的服务水平,降低库存总成本,增强企业市场竞争力。但是中小企业的存货管理依旧存在着许多问题,如存货积压等,影响了企业的可持续发展,所以对中小企业的存货管理研究存在重要的意义。
论文主要采用了文献分析法和案例分析法,从存货管理的基本理论入手,通过对存货管理相关文献资料的收集、整理,对目前国内外有关企业内部存货管理的相关理论的研究现状进行了解。其次,以盐城市蒂佳妮服饰有限公司为研究对象,对公司的存货管理现状进行了解,重点研究企业内部的存货管理具体的状况,如存货的构成等,找出企业存货管理存在的问题,分析企业存货管理的各项影响因素对其存在问题的影响,寻求出较好的优化方案。最后借鉴国内企业内部存货管理的经验,结合本国的经济现状以及企业的实际情况,为企业进行内部存货管理提出较为完整的建议。
关键词 存货;结构;内部控制;仓储管理
Abstract:Inventory management is an important function of enterprise management; it not only directly affects the enterprise working capital turnover, but also plays an important role in satisfying the customer service. The task of inventory management is to maximize the system of service level, reduce the total inventory cost, the enhancement enterprise market competitiveness. But small and medium-sized enterprise inventory management still exist many problems, such as the backlog of inventory, etc., influenced the sustainable development of the enterprise, so the small and medium-sized enterprise inventory management research has important significance.
The paper mainly used the literature analysis and case analysis, based on the basic theory of inventory management, through the inventory management literature collection, sorting, the relevant theory about the enterprise internal inventory management at home and abroad research status of understanding. Secondly to Yancheng JaNi Clothing Co., LTD as the research object, to understand the company's inventory management present situation, focused research on the enterprise inventory management of specific conditions, such as the composition of the inventory, and find out the problems of enterprise inventory management, analysis the influence factors of enterprise inventory management on its existing problems, to find out a better optimization solution. Finally, based on the experience of the domestic enterprise inventory management, combined with its own economic status and the actual situation of enterprises, for the enterprise internal inventory management more complete suggestion is put forward.
Keywords Inventory Structure Internal Control Warehouse Management