关于宝成商业有限公司存货问题的研究

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XCLW150611 关于宝成商业有限公司存货问题的研究

前言···························································1

一、宝成商业有限公司的简况·····································1

二、宝成商业有限公司存货管理存在的问题·························1

（一）内控制度不健全，岗位责权不明晰·······················1

（二）存货的进销环节存在缺陷·······························2

（三）存货管理信息化落后···································4

三、宝成商业有限公司存货管理存在问题的原因分析·················4

（一）内部控制制度不健全···································4

（二）进销环节控制不足·····································4

（三）存货管理信息落后·····································5

四、改善宝成商业有限公司存货管理问题的对策·····················5

（一）加强存货管理内部控制·································5

（二）加强存货进销存环节的管理·····························5

（三）建立高效的存货管理信息系统···························6

结论···························································6

参考文献·······················································7

内容摘要

一直以来企业的存货成本都是影响企业能否持续经营的一个关键要素，特别是在当今经济全球化的环境下显得尤为重要。本文根据库存管理的要领以宝成商业有限公司的存货管理为实例进行探究，一开始从公司的内部控制规章不完善、存货进销存环节存在缺点、信息技术建设落后等方面剖析了存货管理存在的难题，然后阐明了难题存在的缘由，最后提出具有针对性的完善内部控制制度、加强对存货进销存的管理、加强存货管理信息化建设的建议。为宝成商业有限公司的存货管理制度更有利的促进公司发展做出初步的探索。

关键词：存货；存货管理；赊销