1、7外文翻译INVENTORYMANAGEMENTPROBLEMSANDCOUNTERMEASURESMATERIALSOURCEWWWDOCINCOMAUTHORQIMANLATHEIMPORTANCEOFINVENTORYMANAGEMENTINORDERTOENSURECONTINUITYOFPRODUCTIONANDMANAGEMENTPROCESS,COMPANIESMUSTHAVEAPLANTOPURCHASE,CONSUMPTIONANDSALEOFSTOCK,ITISINDISPENSABLETOTHEPROCESSOFPRODUCTIONANDMANAGEMENTOFASSET
2、S,BUTALSOTOENSURECONTINUOUSPRODUCTIONANDBUSINESSACTIVITIESNECESSARYFORTHESMOOTHCORPORATEEMPHASISONINVENTORYMANAGEMENTANDMANAGEMENTISGOODORBAD,TAKEADIRECTREFLECTIONOFTHEAVERAGESTOCKFUNDBUSINESSISABIGDIFFERENCEPROVEDTOENHANCEINVENTORYCONTROLANDMANAGEMENTOFTHEENTERPRISESWILLBRINKOFRUINBACKTOLIFEMAYBE,O
3、NTHECONTRARY,THEVIBRANTBUSINESSANDGRADUALLYMAKETROUBLEINVENTORYCONTROLANDMANAGEMENTOFTHEIMPLEMENTATIONOFTHEKEYISTOCONTROLTHETOTALOCCUPIEDSTOCKISREASONABLETOFORMTHETOTALINVENTORYISAPPROPRIATEPROPORTIONOFTHEINVENTORY,ANALYSISTOIDENTIFYTHEFORMATIONOFBUSINESSINVENTORIESTAKEUNREASONABLEANDREASONSFORTHEBA
4、CKLOGINORDERTOTAKEMEASURESTOCONTROLINVENTORYRESERVESANDLOWERBUSINESSINVENTORYLEVEL,THEAVERAGEAMOUNTOFFUNDSUSEDTOIMPROVETHEINVENTORYTURNOVERRATEANDTURNOVERRATEOFTOTALASSETS,ANDULTIMATELYIMPROVETHEEFFICIENCYOFENTERPRISESASSMALLANDMEDIUMENTERPRISESORPRIVATEENTERPRISESAREINRURALENTREPRENEURSHIPANDCAPITA
5、LACCUMULATIONSTAGEOFDEVELOPMENT,HOWTOMAXIMIZETHEVALUEOFTHESTOCKOFSMALLANDMEDIUMENTERPRISES,REDUCECOSTSANDRISKSOFHOLDINGINVENTORYISTHEENTERPRISEDEVELOPMENTNEEDTOADDRESSTHEIMPORTANTISSUE,BUTALSOTOIMPROVEBUSINESSEFFICIENCYANDANIMPORTANTWAYTOPROFITABILITYINVENTORYMANAGEMENTOFTHESTATUSQUOOVERTHEYEARS,THE
6、MANAGEMENTOFSMESSHOWAWEAKFOUNDATION,FROMALOWBASE,THEMANAGEMENTALONEONLYSTAYINTHEFAMILYTRADITIONEXTENSIVEMANAGEMENTLEVEL,NOSOUND,SOUNDINTERNALMANAGEMENTSYSTEM,ANDNOAWARENESSORATTENTIONINVENTORYCONTROLANDMANAGEMENTOFENTERPRISEPRODUCTIONANDMANAGEMENTPROCESSISANIMPORTANTPARTINTERNALCONTROLSYSTEMISNOTPER
7、FECT,JOBRESPONSIBILITIESANDRIGHTSARENOTCLEARBECAUSETHEREAREFEWERCOMPANIES,EACHPARTTIMEMANAGEMENTMOREFORKEYPRODUCTIONANDLACKOFMARKETFORECASTSANDEFFECTIVEMONITORING,AREOFTENTHEFINALSAYONEPERSONISRESPONSIBLEFORCOMPLETIONOFTHEPROCUREMENTMARKETING,PAYMENT1PROCEDURESFORRECEIVINGANDPROCESSINGOUTOFSTORAGESO
8、THEWHOLEPROCESSINVENTORYRESERVESUNREASONABLE,EXCESSIVEAMOUNTOFFUNDSUSEDTOPROVIDETHEANALYSISOFDATA,INGENERAL,SMESINSTOCKFUNDSAVERAGEOCCUPANCYASCURRENTASSETS4050OFTHETOTAL,BUTALSOBECAUSEOFTHEINDUSTRYVARYENTERPRISESAREOFTENOVERLOOKEDFROMTHEINITIALINVENTORYMANAGEMENT,USEOFFUNDSDONOTCAREHOWMUCHINVENTORY,
9、THEDEVELOPMENTOFTHEENTERPRISEINVENTORYBACKLOG,ASERIOUSSHORTAGEOFLIQUIDITY,POTENTIALLYACONSIDERABLEBACKLOGOFCAPITAL,RESULTINGINCASHFLOWSPEEDSLOWEDDOWNSIGNIFICANTLY,TOACERTAINEXTENT,AFFECTEDTHENORMALPRODUCTIONBUSINESSACTIVITIES,DIFFICULTIESINCONTROLLINGINVENTORYCOSTS,THISISACOMMONPROBLEM,BUTALSOLONGBE
10、ENPLAGUEDBYDIFFICULTIESOFENTERPRISEDEVELOPMENTINVENTORYMANAGEMENTISNOTSTANDARDIZED,RESULTINGINLOSSDOESNOTDESERVE,SOMEENTERPRISESCAREFORIMMEDIATEBENEFITSINFORMATIONDISTORTION,WHILEIGNORINGTHELONGTERMDEVELOPMENT,ACCOUNTINGTREATMENTISNOTSTANDARDIZED,THESALESREVENUEDOESNOTCARRYOVERSTOCKSOFFINISHEDPRODUC
11、TSACCORDINGTOTHEACTUAL,ONTHERECOVERYOFMONEYNOTACCOUNTEDFOR,THEFORMATIONOFCPBFUNDING,RESULTINGINGREATERTHANTHEACTUALINVENTORYCARRYINGINVENTORYNUMBER,ACCOUNTDOESNOTDESERVEPARTOFTHEASSOCIATEDENTERPRISESTRANSFERGOODSBETWEENTHETWOSIDESSIGNEDASALESAGENCYCONTRACTISNOT,CONSIGNMENTORCREDITSALESOFGOODSNOTACCU
12、RATELYINCLUDEDINTHEINVENTORY,NUMBERISGREATERTHANTHENUMBEROFPHYSICALBOOKFORMSOMECOMPANIESARENOTREQUIREDTOSETCUSTODIANPOSITIONS,NOTABREAKDOWNOFTHEREQUIREDSETTINGSCOMPUTERIZEDINVENTORYMANAGEMENTDIDNOTMATERIALIZE500TOPRANKEDMONEYINWALMARTISTHEFIRSTINVESTMENTINTHERETAILINFORMATIONSYSTEMS,SUCHASTHEUSEOFCO
13、MPUTERSTOTRACKINVENTORY,THEUSEOFBARCODETECHNOLOGY1980,THEUSEOFEDI1985,THEUSEOFWIRELESSSCANNINGGUNS1988,WHICHESTABLISHEDAHIGHLYEFFICIENT,ANDIMPROVECOMPUTERSYSTEMS,CANGUARANTEETHATWITHINANHOURTOGRASPTHEGLOBALINVENTORYOFEACHSTOREAVARIETYOFMERCHANDISE,SHELVES,ANDSALESWEEXCEPTIONOFAFEWLARGECOMPANIES,MOST
14、ENTERPRISESHAVEYETTOACHIEVECOMPUTERIZEDMANAGEMENTASSTOCKAWIDERANGEOFRELATIVELYLARGEWORKLOADACCOUNTING,GREATLYREDUCESTHEWORKEFFICIENCYTHISCANEASILYPRODUCETHEFOLLOWINGDISADVANTAGESFIRST,THEIMPACTOFINVENTORYACCOUNTINGTIMELINESSANDACCURACY,WILLCAUSETHECARRYINGAMOUNTOFDATADOESNOTMATCHTHEACTUALINVENTORY,R
15、ESULTINGINALARGENUMBEROFPOTENTIALLOSSES,RESULTINGINFINANCIALSTATEMENTSCANNOTREFLECTTHEFINANCIALPOSITIONTHESECONDISRECONCILIATIONISNOTTHECASEINATIMELYMANNER,SUCHASTHEOCCURRENCEOFTHEFT,ETC,ISNOTEASYTODISCOVER,ISNOTCONDUCIVETOSTRENGTHENINGINTERNALMANAGEMENT,LACKOF2STAFFORHAVEACERTAINQUALITYOFTHESITUATI
16、ONWILLBEDIFFERENTDEGREESOFQUALITYOFINVENTORYACCOUNTINGFAILEDTOMAKEFULLUSEOFTHIRDPARTYLOGISTICSMANAGEMENTWITHTHECONTINUOUSDEVELOPMENTOFMARKETECONOMY,ECONOMICSOCIALIZATION,ANDCONTINUOUSLYENHANCETHELEVELOFINFORMATION,BUSINESSORGANIZATIONANDMANAGEMENTMODEL,ABIGCHANGE,THETRADITIONALMETHODOFINVENTORYMANAG
17、EMENTCOMPANYSOWNMATERIALRESOURCESANDTHIRDPARTYLOGISTICSSIGNIFICANTLYUNDERUTILIZEDOFINVENTORYMANAGEMENTANDCONTROLMEASURESFORTHECOMMONINVENTORYMANAGEMENTPROBLEMSOFSMES,WITHACOMPANYOWNEDINRECENTYEARS,SOMEOFTHEACTUALSITUATIONOFENTERPRISEMANAGEMENT,THEIMPLEMENTATIONOFTHEFOLLOWINGCOMPANIESTHEAPPROPRIATEIN
18、VENTORYMANAGEMENTSTRATEGIESESTABLISHASOUNDINTERNALCONTROLSYSTEM,INTERNALCONTROLSYSTEMTOPLAYTHEROLEOFTHECURRENTINVENTORY,THEINVENTORYOFSOMEENTERPRISESSETUPINTERNALCONTROLSYSTEMISSTILLNOTENOUGHATTENTION,FOREXAMPLEPURCHASING,PRODUCTION,MARKETINGANDOTHERRELATEDDEPARTMENTSANDJOBRESPONSIBILITIES,AUTHORITY
19、ISNOTCLEAR,IGNORETHEPOSTSFROMEACHOTHER,CONTROLANDSUPERVISION,OFTENOCCURBETWEENDEPARTMENTSORAPERSONHAVINGTHEFINALSAYBUCKTHEPHENOMENON,RESULTINGINEXCESSINVENTORYSTOCKS,TYINGUPFUNDSTOOLARGE,TOTHEIMMEASURABLELOSSOFENTERPRISES,THEMAINREASONISTHATINVENTORYDOESNOTESTABLISHASOUNDINTERNALCONTROLSYSTEMSMESTOI
20、MPROVETHELEGALSYSTEMINACCORDANCEWITHRELEVANTLAWSANDFULFILLTHERIGHTSANDOBLIGATIONSOFLEGALPERSONS,ORGANIZATIONSINTERNALCONTROLSYSTEM,INVENTORY,PRODUCTIONANDMANAGEMENTFEATURESCOMBINEDWITHTHEENTERPRISE,FROMTHESTRICTPROCUREMENT,SALESSYSTEM,STANDARDIZETHEINVENTORYPURCHASE,CONSUMPTION,MARKETINGCHAIN,THEEST
21、ABLISHMENTOFSUPPLY,SELLERINFORMATIONFILES,TOENHANCETHEIRREPUTATION,QUALITYGRADEMANAGEMENT,TOFURTHERCLARIFYTHEFUNCTIONSOFTHEJOBRESPONSIBILITIES,STRICTIMPLEMENTATIONOFTHEPRINCIPLEOFSEPARATIONOFINCOMPATIBLEPOSITIONS,THEINTERNALCONTROLSYSTEMTOPLAYASTOCKMUTUALCONTAINMENTROLEFOREXAMPLETHELEGALREPRESENTATI
22、VEOFTHEBUSINESSACCOUNTING,ACCOUNTINGINFORMATION,THEAUTHENTICITY,INTEGRITY,RESPONSIBILITY,ACCOUNTING,PERSONNELANDOPERATIONALSTAFF,CUSTODIALSTAFFTHERESPONSIBILITYOFTHERESPECTIVERIGHTSPOSITIONSMUSTBESEPARATED,MUTUALSUPERVISIONANDMUTUALCONSTRAINTS,CANEFFECTIVELYPREVENTMALPRACTICES,THEOCCURRENCEOFACTSOFA
23、BUSEOFPOWER,CONTROLANDREDUCEINVENTORYCOSTSANDMAINTAINTHEINTERESTSOFSMESINRECENTYEARS,ACOMPANYOWNEDENTERPRISESBYSTRENGTHENINGMANAGEMENT,ANDGRADUALLYESTABLISHANDIMPROVETHERELATEDINTERNALCONTROLSYSTEM,IMPLEMENTATIONOF3STANDARDIZEDMANAGEMENT,ANDRECEIVEDGOODRESULTSFOREXAMPLETHEIMPLEMENTATIONOFTHESMEBIDDI
24、NGPARITYMATERIALSPROCUREMENT,FROMTIMETOTIMETOCHECKTHEPURCHASEANDSALECONTRACTSOWNEDENTERPRISESANDINCREASETHEIMPLEMENTATIONOFTHEINDICATORSOFASSESSMENTEFFORTS,REGULARROTATIONOFACCOUNTANTSANDOTHERMEASURESINORDERTOCONTROLINVENTORYPURCHASECOSTS,REDUCEFUNDSUSEDTOACCELERATETHESTOCKLIQUIDITYPURPOSESFOCUSONCO
25、RPORATEMANAGEMENTTRAININGTOIMPROVETHEIROVERALLQUALITY,ACCORDINGTOTHEINFORMATIONREFLECTEDINTHEFORMATIONOFSMESINCHINATHEREARETWOBASICCATEGORIES,ONEINTHEEARLY90S,SOMESTATEOWNEDENTERPRISESTOADDRESSTHESTAFF,THECHILDRENSETUPCOLLECTIVEENTERPRISESEMPLOYMENT,THESCALERELATIVELYSMALL,WITHNOLOSS,MAINLYDEPENDENT
26、SSECOND,THEREFORMANDOPENINGUPSOMEOFTHEFIRSTWEALTHYINDIVIDUALSTOINVESTINTHETOWNSHIPANDPRIVATEENTERPRISES,ISSIMILARLYSMALL,WEAKINFRASTRUCTURE,AMOREFLEXIBLEMODEOFOPERATIONCHARACTERISTICS,GENERALLYUSETHEFAMILYSTRADITIONALMANAGEMENTMODELFOREXAMPLETHECONCEPTOFSMALLPEASANTMENTALITYSTRONGMANAGEMENTSTAFFINTH
27、EEMPLOYMENTOFMULTIPLEUSEOFABIGEMOTION,IGNORESTHEIDEOLOGICAL,PROFESSIONALQUALITYREQUIREMENTS,THEREFORE,THEREISPRODUCTIONTECHNOLOGYBYSMALLANDMEDIUMENTERPRISESTOEXPLORETHEINTERNALMANAGEMENTOFNONPERMISSIVE,NOTCORPORATEPROFITANDLOSSANALYSISOFTHEPHENOMENON,THEMAINREASONSISLEGALORMANAGEMENTOFGENERALLYLOWQU
28、ALITYOFPERSONNELENTERPRISESTOADAPTTOTHEMARKETECONOMYCANNOTALWAYSSTAYINTHE“CHIPPINGAWAY,CONTENTWITH“BUSINESSPHILOSOPHY,TOACHIEVETHEMANAGEMENTFROMEXTENSIVETOINTENSIVE,METICULOUSMANAGEMENTOFTHECROSSHUMANRESOURCESMANAGEMENTSYSTEMMUSTBEESTABLISHED,SELECTIONORAPPOINTMENTOFGOODMORALCHARACTER,DUEDILIGENCESE
29、RVICESFORBUSINESS,PROFESSIONALSKILLS,WORKEXPERIENCEASTHEMANAGEMENTOFINVENTORYPROCUREMENT,ACCESSTOLIBRARIES,MARKETING,FINANCIALMANAGEMENTOFKEYPOSITIONSINTHEWORKSTRENGTHENLEARNINGANDTRAININGMANAGEMENTPERSONNEL,ANDCONTINUOUSLYIMPROVETHEIROVERALLQUALITY,FULLYMOBILIZETHEENTHUSIASMOFMANAGERSPLAYSTRENGTHEN
30、THETRACKINGOFTHESTOCKOFINFORMATION,STRICTINVENTORYCONTROLANDMANAGEMENTOFSMEMANAGERSOFTENSTOCKINVENTORYCONTROLINFORMATIONISNOTTIMELYORTOO“CONFIDENT“,WHICHLEDTOTHEFORECASTDEMANDFORCORPORATESTOCKSISMUCHGREATERTHANTHEACTUALDEMANDTHERETHERELATIONSHIPBETWEENENTERPRISESANDCUSTOMERSREFLECTTOOMUCHONTHEHUMANI
31、ZED,PROMPTINGTHEMTOPURCHASEANDSTOREALLTHEINVENTORYNEEDSOFCUSTOMERSSUSCEPTIBLETOINFLUENCETHEPROCUREMENTMARKET4TOFOLLOWSUIT,REGARDLESSOFTHECAPACITYOFTHEIROWNMONEY,PURCHASINGEXCESSINVENTORY,WAREHOUSESTORAGEFORALONGTIME,RESULTINGINSIGNIFICANTINCREASEININVENTORYCOSTSOFINVENTORIES,LEADINGTOASERIOUSSHORTAG
32、EOFFUNDS,AFFECTINGTHENORMALPRODUCTIONANDOPERATIONTHEREFORE,TOENHANCETHESTORAGEOFINVENTORYSTRICTSUPERVISIONANDCONTROLENTERPRISESTOOPERATEACCORDINGTOTHEIRCHARACTERISTICS,REASONABLYDETERMINEACERTAINNUMBEROFBASICPRINCIPLESFORTHEMANAGEMENTOFINVENTORY,GROUNDINTOSMALLPURCHASE,SOALOTOFMONEYPILEDUPININVENTOR
33、Y,THEUSEOFMODERNINVENTORYMANAGEMENTTOOLS,TOKEEPABREASTOFCHANGESININVENTORYTRACKING,DETAILEDANALYSISANDTRYTOTOMAKEINVENTORYSTORAGECOSTS,INVENTORYSHORTAGESCAUSEDBYINSUFFICIENTCOST,ORDERING,SHIPPINGANDDELIVERYCOSTSANDTHELOWESTOFTHETHREETODETERMINETHESUITABLETIMEOFPURCHASEANDPURCHASEVOLUME,ASFARASPOSSIB
34、LEINAVARIETYOFINVENTORYCOSTSANDINVENTORYTRADEOFFBETWEENEFFICIENCY,TOACHIEVETHEBESTCOMBINATIONOFBOTHSMESINTHEINVENTORYMANAGEMENTISCURRENTLYRELATIVELYSMALLINVESTMENT,ENHANCEINVENTORYCONTROLANDMANAGEMENTCANBRINGPOTENTIALBENEFITSHAVENOTYETTAKENSERIOUSLY,ENTERPRISESSHOULDATTACHIMPORTANCETOINTERNALSOFTWAR
35、EINVENTORYMANAGEMENT,INVENTORYMANAGEMENTSHOULDALSOGRADUALLYINCREASEITSINVESTMENTINHARDWARE,WHICHISFURTHERSTRENGTHENTHEEFFECTIVEINVENTORYMANAGEMENTANDCONTROLMEASURESESTABLISHASCIENTIFICANDEFFICIENTINVENTORYMANAGEMENTSYSTEMENTERPRISESSHOULDESTABLISHASCIENTIFICANDEFFICIENTINVENTORYMANAGEMENTSYSTEMANDCO
36、NTINUOUSIMPROVEMENTWITHTHEDEVELOPMENTOFENTERPRISESINVENTORYCONTROLMETHODSSHOULDBEUSEDDAILYINVENTORYCENTRALIZEDHIERARCHICALMANAGEMENTRESPONSIBILITYSYSTEMDEVELOPMENTOFINDICATORSDEPARTMENTSSHOULDREFERTOTHEHISTORICALDATA,COMBINEDWITHCURRENTREALITY,THEDECOMPOSITIONSTOCKINDEXFUNDPLANTOTHEENTERPRISEMANAGEM
37、ENTOFTHERELEVANTFUNCTIONALDEPARTMENTSFOREXAMPLEAVARIETYOFMATERIALSANDSUPPLIESOWNEDBYTHEPUBLICSECTORMANAGEMENT,PRODUCTS,SEMIOWNEDMANAGEMENT,PRODUCTIONDEPARTMENT,INCHARGEOFTHECENTRALIZEDDEPARTMENTRESPONSIBLEFORTHEFIXEDCAPITALSTOCKANDTHESPECIFICMANAGEMENTAPPROACHTHENINCHARGEOFVARIOUSDEPARTMENTSTOACHIEV
38、ETHEIRRESPECTIVETARGETSATDIFFERENTLEVELSUNDERTHEUNITSANDINDIVIDUALSATALLLEVELS,THEIMPLEMENTATIONOFINVENTORYMANAGEMENTATDIFFERENTLEVELSLOGISTICSRESOURCESWITHINTHEENTERPRISEDIRECTLYAFFECTSTHEECONOMICPURCHASESOFINVENTORY,STORAGECAPACITYANDINVENTORYCOSTSINBUSINESSMANAGEMENT,THEINTEGRATIONOFLOGISTICSRESO
39、URCESWITHINTHEENTERPRISEHASBEENVALUEDBYMOST5BUSINESSES,SUCHASUSINGONLYTHEINTERNALLOGISTICSRESOURCES,TOMEETTHEENTERPRISESTOREDUCECOSTSANDIMPROVECOMPETITIVENESSREQUIREMENTS,ANDUSETHIRDPARTYLOGISTICSTOENHANCEINVENTORYMANAGEMENTPLAYSANIMPORTANTROLEFIRST,HELPTOREDUCESTORAGECOSTS,TRANSPORTATIONCOSTS,TRAVE
40、LCOSTS,SOASREDUCECOSTSANDIMPROVETHECOMPETITIVENESSOFPRODUCTSSECONDISTOREDUCEINVENTORYSTORAGEOCCUPIEDBYTHEFUNDSTOIMPROVETHEUTILIZATIONOFFUNDSTHIRDPARTYLOGISTICSCOMPANIESSPECIALIZINGINLOGISTICS,AWEALTHOFEXPERTISEANDEXPERIENCE,WILLHELPIMPROVETHEENTERPRISESLOGISTICSMANAGEMENT,TOACCELERATETHETURNOVERRATE
41、OFTHEIRPRODUCTS,BUTALSOHELPENTERPRISESTOCAPTURETHEMARKET,IMPROVETHEIMAGEOFPRODUCTSANDSERVICESFOURTHLOGISTICSOUTSOURCINGCANREDUCETHEINVESTMENTCOSTOFLOGISTICSFACILITIES,LOGISTICSANDPERSONNELMANAGEMENTCOSTS,REDUCEDCIRCULATION,SOTHATENTERPRISESWILLBETHEALLOCATIONOFRESOURCESINTHECOREBUSINESSINSHORT,BYSTR
42、ENGTHENINGTHEENTERPRISEINVENTORYMANAGEMENT,REDUCEOVERALLCOSTSTOACHIEVETHEGOAL,EFFECTIVELYENSURETHECONTINUOUSPRODUCTIONANDNORMALBUSINESSACTIVITIES,THEREBYENHANCINGTHECOMPETITIVENESSOFPRODUCTS,TOENSUREBUSINESSCONTINUITY,STABILITYANDHEALTHYDEVELOPMENT7译文存货管理存在的问题与对策资料来源WWWDOCINCOM作者斯卡泊莱齐曼拉存货管理的重要性。为了保证
43、生产经营过程的持续性，企业必须有计划地购入、消耗和销售存货，它是生产经营过程中不可缺少的资产，也是保证生产经营活动连续顺利进行的必要条件。企业对存货管理的重视程度和管理的好坏，直接反映出了企业存货平均占用资金的差异是很大的。实践证明，加强存货控制和管理，会使濒临绝境的企业有起死回生的可能，反之，则会使充满活力的企业逐步陷入困境。实施存货控制和管理关键在于控制存货的占用总额是否合理，构成存货总额的各项存货所占比例是否恰当，分析查明企业存货占用不合理和形成积压的原因，以便采取措施控制存货储备，降低企业存货的平均资金占用水平，提高存货的流转速度和总资产的周转率，最终提高企业的效益。由于中小企业或乡镇
44、民营企业正处于创业和资金积累的发展阶段，如何使中小企业的存货价值最大化，减少持有存货的成本和风险是企业发展中需要解决的重要问题，也是提高企业经营效率和赢利能力的重要途径。存货管理的现状。长期以来，中小企业的经营管理表现出基础薄弱、起点较低，其管理仅停留在单打独斗的家族传统粗放型的管理层次上，无健全的、完善的内部管理制度，更没有认识或重视到企业存货控制和管理是生产经营过程中的重要环节。内控制度不健全，岗位责权不明晰由于企业人员较少，管理部门相互兼职较多，供产销关键环节缺乏市场的预测和有效的监控，往往都是一人说了算，负责完成采购销售、付款收款和办理出入库手续等全过程。存货储量不合理，资金占用过大根
45、据分析提供的资料，一般情况下中小企业存货资金平均占用为流动资产总额的4050，也可因行业的不同而有所不同。企业往往从最初忽略存货的管理，不在乎库存占用资金的多少，发展到企业存货积压，流动资金严重紧缺，无形中积压了大量资金，造成资金周转速度明显减缓，在一定程度上影响了正常的生产经营活动，控制存货成本困难，这是普遍存在的问题，也是长期困扰企业发展的难点。存货管理不规范，造成账实不符，信息失真部分企业只顾眼前利益，而忽略了企业长远发展，账务处理不规范，实现销售不做销售收入，不按实际结转库存产成品，对收回货款不列账，形成资金体外循环，造成存货账面数大于实际库存数，账实不符；部分相关联企业之间的货物转移
46、，双方不签定代销合同，代销或8赊销商品不如实计入库存，形成实物数大于账面数；部分企业不按规定设置保管员岗位，不按规定设置明细账。存货管理未能实现电算化。500强排名第一的沃尔玛是最早斥巨资对零售信息系统进行投资的，如利用计算机跟踪存货，使用条形码技术（1980年），使用EDI（1985年），使用无线扫描枪（1988年），它建立了高效、完善的计算机系统，可以保证在一小时内迅速掌握全球各家店各种商品的库存、上架、销售量。而我们除少数大公司外，大部分企业尚未实现电算化管理。由于存货种类繁多，核算的工作量比较大，大大降低了工作效率。这样极易产生以下不利情况一是影响存货核算的及时性和准确性，会造成账面数
47、据与实际库存数量不符，产生大量潜在损失，致使财务报表不能真实反映企业的财务状况；二是在对账不及时的情况下，如发生偷盗等情况，不易及时发现，不利于加强内部管理，人员不足或未具备一定素质的情况，也会不同程度地影响存货核算的质量。未能充分利用第三方的物流管理。随着市场经济的不断发展，经济社会化和信息化程度不断增强，企业组织形式和经营管理模式均有很大变化，传统的存货管理方法对企业的自身物资资源和第三方物流明显利用不足。存货管理和控制的对策。针对上述中小企业存货管理普遍存在的问题，结合近年某公司所属部分企业经营管理实际情况，实施了以下企业存货管理的相应策略建立健全内部控制制度，发挥存货内控制度的作用目前
48、，部分企业对存货内部控制制度的建立尚不够重视，例如采购、生产、销售等相关部门和岗位的职责、权限不明确，忽略岗位相互分离、制约和监督，时常出现部门之间的相互推诿或一人说了算的现象，造成存货库存量过多、占用资金过大，给企业带来的损失难以估量，其主要原因就是没有建立健全存货内部控制制度。中小企业要依据相关法律健全法人制度，履行法人的权利和义务，组织建立存货内部控制制度，结合企业的生产经营特点，从严格采购、销售制度，规范存货采购、消耗、销售环节，建立供应、销售方的信息档案，加强对其信誉、资质等级管理，进一步明确各职能部门的岗位职责，严格执行不相容岗位分离的原则，发挥存货内部控制制度的相互牵制作用。例如
49、企业法人代表对企业会计工作、会计资料的真实性、完整性负责，会计人员与业务人员、保管人员各自岗位的责任权限必须相互分离、相互监督和相互制约，可以有效地预防营私舞弊、以权谋私行为的发生，控制和降低存货成本，维护中小企业利益。近年来，某公司所属企业通过加强管理，逐步建立和完善了相关内控管理制度，实施规范管理，收到比较好的效果。例如各中小企业实行物资招标比价采购、不定期到所属企业检查购销合同的执行情况和加大各项指标的考核力度、对财会人员进行定期轮岗等措施，以达到控制存货采购成本、降低资金占用、加速存货资金周转的目的。9注重企业管理人员的培养，提高其综合素质据资料反映，中国中小企业的形成基本有两大类，一是在90年代初期，部分国有企业为解决职工家属、子女就业而成立的集体企业，规模比较小，以不亏养人为主；二是改革开放后部分首先富裕起来的个人而进行投资的乡镇、民营企业，也同样是规模小、基础薄弱、经营方式较灵活的特点，一般采用家族式的传统管理模式。例如小农意识观念较强，在聘任管理人员的使用上大多重情感，忽略了思想、业务素质方面的要求，因此，中小企业存在着生产技术靠摸索，内部管理无章法、企业盈亏不分析的现象，其主要原因之一是法人或管理人员素质普遍偏低。企业要适应市场经济的发展，不能永远停留在“小打小闹、小富即安”的经营理念上，要实现从粗放型的管理向集约化、精细化管理的跨越。必须建立人力资源管理制
