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高等教育自学考试

毕业论文

福瑞祥电子有限公司存货管理研究

办学单位：华南理工大学继教学院 班级：会计电算化（2016届本科业余） 学生：程晓珊（01141410522） 指导教师：蒋澧资会计师

提交日期： 2016 年3 月10 日

中文摘要

当今社会，互联网、ERP、电子商务等信息技术的迅速发展，推进了企业经营模式的日渐完善，实现了企业信息化迅速地发展，从而在一定程度上促使企业之间的竞争日渐激烈。企业在供应链各个环节实现资源共享和互相渗透，在一定程度上达到优势互补，达到更好地向市场提供产品和服务，增强企业的实力。而对于一个生产型的企业来说，存货管理占据了资产总额的很大部分，可见其重要性至关重要，如何进行存货的合理管理和控制，以平衡存货在过多或过少带来的成本多耗和风险，以控制存货的准确计量以及合理运用第三方物流管理，避免成本摊销和不必要的资源耗费。因此，存货管理成为一个企业必须解决的问题，直接影响了整个企业的资金周转速度和运作成本，间接影响到了整个企业的经营发展和盈利能力。

本人努力搜集诸多文献，综合结合了福瑞祥电子有限公司的基本实际情况，理论联系实际，对公司的存货管理进行系统的研究，针对存货管理存在的问题进行分析，得出可能引发的弊端，然后再找出该问题的所在原因，针对这些原因的产生来作出对策和采取防范风险。从而为公司的存货管理提供更为有效合理的方针和对策，通过存货管理的合理控制来降低存货成本，提高盈利水平，促进该公司的迅速发展壮大。

关键词：信息化供应链存货管理防范 ABC分类法

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Abstract

The rapid development of today's society, Internet, ERP, e-commerce and other information technology to promote the business model is perfect with each passing day, to achieve the enterprise information technology rapid development, thus in a certain extent, promote competition among enterprises increasingly fierce. Enterprises in all aspects of the supply chain to achieve resource sharing and mutual penetration, to a certain extent, to achieve the complementary advantages, to better provide products and services to the market, enhance the strength of enterprises. And for a production type enterprise, inventory management occupy a large part of the total assets, visible and its importance is crucial, how to inventory the reasonable management and control, to balance the inventory in much or too little to bring the cost consumption and risk, to accurate measurement of inventory control and rational use of third party logistics management, avoid cost amortization and unnecessary resource consuming. Therefore, inventory management has become an enterprise must solve the problem, a direct impact on the speed of capital turnover and operating costs of the entire enterprise, the indirect impact on the entire business development and profitability.

I tried to collect a lot of literature. Integrated with the furuixiang Electronics Co., Ltd. is a fundamental practical, linking theory with practice, on the company's inventory management system research, in view of the problems existing in the management of inventory analysis, that may lead to the drawbacks, and then find out the the problem the reason, for these reasons to make countermeasures and take precautions against the risk. So as to provide more effective and reasonable policies and measures for the company's inventory management, through the reasonable control of inventory management to reduce inventory costs, improve profitability, and promote the company's rapid development and growth.

Key words: Informatization supply chain management financial management guard against ABC classification

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目录

中文摘要 ................................................................................I Abstract ...............................................................................II 1 绪论 ..................................................................................1 1.1研究的背景和意义 ....................................................................1 1.1.1 研究的背景 ........................................................................1 1.1.2 研究的意义 ........................................................................1 1.2 文献综述 ............................................................................2 1.2.1 存货的概念 ........................................................................2 1.2.2 存货管理的概念 ....................................................................2 1.2.3 存货管理的目标和意义 ..............................................................2 1.2.4国外存货管理研究状况 ..............................................................2 1.2.5国内存货管理研究状况 ..............................................................3 1.3 研究的方法和结构内容 ................................................................4 1.3.1 研究的方法 ........................................................................4 1.3.2 研究的内容结构 ....................................................................4 2 福瑞祥电子有限公司的基本概况 ..........................................................6 2.1 公司简介 ............................................................................6 2.2公司的背景介绍 ......................................................................6 2.3 公司的存货管理状况 ..................................................................6 2.3.1 存货管理内部控制制度 ..............................................................6 2.3.2 存货近4年的变化趋势 ..............................................................7 2.3.3 存货形态和存货结构特征 ............................................................8 2.4 本章小结 ............................................................................9 3 福瑞祥电子有限公司存货管理存在的问题和可能造成的弊端 .................................11 3.1 福瑞祥电子有限公司存货管理存在的问题 ...............................................11 3.1.1 存货占用的资金份额过大 ...........................................................11 3.1.2 存货的计价方法不恰当 .............................................................11 3.1.3 存货管理不到位 ...................................................................11 3.1.4 存货的会计核算计量不够准确 .......................................................11 3.1.5 存货管理制度不健全，规范的仅限形式 ...............................................11 3.1.6 第三方物流管理未能充分利用 .......................................................12 3.1.7 存货信息化管理建设缓慢 ...........................................................12

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