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2012届本科生毕业论文学号：成绩：巴间郭楞公司的存货管理研究院部：经济管理系专业：工商管理姓名：指导教师：二〇一二年三月I毕业论文诚信声明本人郑重声明：所呈交的毕业论文《巴间郭楞公司的存货管理研究》是本人在指导老师的指导下，独立研究、写作的成果。论文中所引用是他人的无论以何种方式发布的文字、研究成果，均在论文中以明确方式标明。本声明的法律结果由本人独自承担。毕业论文作者签名：年月日II摘要存货作为一项重要的流动资产，它的存在势必占用大量的流动资金。存货占巴间郭楞公司总资产的30%左右，其管理利用情况如何，直接关系到巴间郭楞公司的资金占用水平以及资产运作效率。因此，若要保持较高的盈利能力，应当十分重视存货的管理。在不同的存货管理水平下，企业的平均资金占用水平差别是很大的。通过实施正确的存货管理方法，来降低企业的平均资金占用水平，提高存货的流转速度和总资产周转率，才能最终提高企业的经济效益。本文对巴间郭楞公司的存货管理和控制等方面进行了分析和论述，从“提出问题—分析问题—解决问题”的角度分析了巴间郭楞公司存在的问题，探讨了加强和完善巴间郭楞公司存货管理的对策，以达到提高企业经济效益。【关键词】巴间郭楞存货管理现状对策IIIAbstractInventoryasanimportantcurrentassets,anditsexistenceisboundtotakeuplargeamountsofliquidity.Stockaccountsforabout30percentofthecompany'stotalassetsinPakistanbetweenGuoLeng,themanagementofutilizationisdirectlyrelatedtotheleveloffundsusedandassetoperationalefficiencyofBaGuoLeng.Therefore,tomaintainarelativelyhighprofitability,shouldattachgreatimportancetothemanagementofinventory.Differentlevelsofinventorymanagement,theaverageleveloffundsuseddifferentissignificant.Throughtheimplementationofaproperinventorymanagementmethodstoreducetheaverageleveloffundsusedtoimprovetheflowspeedandthetotalassetturnoverofinventory,inordertoultimatelyimprovetheeconomicefficiencyofenterprises.BaJianGuoLengcompany'sinventorymanagementandcontrolareanalyzedanddiscussed,aquestionfromthe-analysisoftheproblem-theproblem-solvingpointofviewtheproblemsofthePakistaniInterGuoshockedtoexploretostrengthenandimprovethebusbetweenGuoLenginventorymanagementmeasures,toachievegreatereconomicefficiencyofenterprises.Keywords:BaJianGuoLengcompany'sinventorymanagementthepresentsituationcountermeasuresIV目录第1章绪论························································································11.1研究背景·····················································································11.2研究目的·····················································································11.3研究方法·····················································································21.4研究思路·····················································································2第2章存货管理的理论········································································32.1存货管理的发展历程·····································································32.2存货管理的意义···········································································42.3企业存货管理的主要内容·······························································52.3.1存货采购控制的内容·······························································52.3.2存货存储控制的内容·······························································62.3.3存货领用控制的内容·······························································6第3章巴间郭楞公司存货管理································································73.1巴间郭楞公司概况········································································73.2.公司的存货内容···········································································73.3公司的存货管理现状·····································································83.3.1缺乏科学的存货采购计划·························································83.3.2传统的存货管理机制落后不适宜现代产业链要求···························83.3.3存货的验收﹑储存及保管的管理机制不健全·································83.3.4存货内部控制不健全·······························································9第4章存货管理问题的改进措施····························································104.1加强存货采购管理，完善采购计划·················································104.1.1确定合理的订货批量·····························································10V4.1.2选择合适的供应商································································104.1.3规避采购价格风险································································104.1.4重点发展棉花生产基地，大大提升了生产原材料的自给率·············104.2采用零库存管理模式提高企业效率·················································114.3完善存货的验收﹑储存及保管的管理机制········································134.2.1完善存货验收管理································································134.2.2完善存货的储存管理·····························································134.2.3完善存货保管管理································································134.４完善企业存货内部控制制度··························································134.4.1建立并加强内部审计控制·······················································144.4.2不相容职务相互分离控制·······················································144.4.3健全财务会计核算水平··························································14第5章总结···················································································15致谢······························································································16参考文献···························································································17巴间郭楞公司的存货管理研究1第1章绪论1.1研究背景据我国企业会计准则存货是指企业在生产经营过程中为生产或销售而储备的物资。企业持有存货大致有以下两个目的。一是保证生产或销售的的连续性，因为企业起生产和销售过程中总是需要原材料和商品等，但很少能做到随时购入生产或销售所需的各种物资，即使市场上有充足的供应量，企业购买这些物资也是需要时间的。二是企业出自价格的考虑。企业在上场上零购物资的价格往往会比较高，而整批购买物资在价格上会相对优惠，所以企业会避免在市场上零购材料物资。但是，过多的存货又会增加存货管理成本。因此，科学、高效、完善的存货管理，可以提高存货的周转速度和总资产周转率，有效降低企业的平均资金占用率，进而提升企业的经济效益，在企业的生产经营活动中有着举足轻重的作用。国内研究学者从企业本身的问题出发认为企业内部控制制度不健全，导致存货实物控制存在严重缺陷，不能正确评价企业财务信息和存货管理的状