宜兴中天铭筑公司存货管理问题研究.doc

摘要:存货是为了满足公司正常生产和销售需要而持有的流动性资产，是能够给公司带来经济利益流入的重要经济资源。作为建筑装潢公司一项比重较高的资产，存货的数量与质量直接关系到企业的核心竞争能力。科学合理的存货管理能够降低公司的经营成本、增加公司的利润，从而起到提升公司管理水平、提高公司经济效益与增强公司在建筑装潢市场竞争力的作用。因此，必须高度重视对建筑装潢公司的存货管理。

　　　借鉴存货管理相关理论，综合运用比较分析法、案例研究法以及定量与定性相结合的研究方法，以中天铭筑公司为研究对象，文章首先剖析了中天铭筑公司存货管理中存在的 主要问题，即存货管理模式落后；存货管理效率低；内部控制和会计核算不规范；物流链管理弱化等问题，结合建筑装潢公司的经营特点，文章提出优化存货管理提出相关举措：强化存货管理全员参与意识；建立科学的采购制度；完善存货管理制度；合理规划仓储规模；促进各部门间的信息交流；采用科学的管理方法；加强内部控制和会计监督；充分利用第三方物流。

关键词 存货；采购；仓储；内部控制

Abstract:Inventories are liquid assets of meeting the company's normal manufacture and sales. Inventories are important economic resources that can bring economic benefits to the company. As a kind of high-proportion asset of construction & decoration companies, the quality and quantity of inventories directly related to the core competitiveness. The scientific and reasonable inventory management can reduce operating costs and increase profits of the company, which serves to enhance the level of corporate, the economic benefits and the competitiveness in the construction & decoration market. Therefore, inventory management of construction & decoration companise should be paid much more attention to.

　　　With reference of relevant theories, comprehensively emplying comparative analysis, case studies and the method of the integratior of quantitative and qualitative , the main problems of inventory management of ZhongTianMingZhu Company are deeply explored. According to the operating characteristics of construction & decoration companies, the paper puts forward the following measures to perfeat the inventory management of ZhongTianMingZhu Company such as: to strengthen awareness of inventory management full participation; to establish a scientific procurement system; to improve inventory management system; to warehousing scale rational planning; to promote the exchange of information between various departments; to adopt scientific management methods; to strengthen internal controls and accounting supervision; to make full use of third-party logistics.

Keywords  Inventory   Purchasing    Warehousing   Internal control