中小企业存货管理研究

内容摘要·····························································1

一、中小企业存货管理的概述 ·············································2（一）存货管理的定义 ···················································2（二）中小企业存货管理的特点 ············································2（三）存货管理的重要性及意义 ············································3二、中小企业存货管理的现状 ·············································3（一）我国中小企业存货管理现状  ·········································3（二）存货管理的方法 ···················································4三、中小企业存货管理存在的问题 ··········································4（一）存货管理忽视风险性 ················································5（二）未能充分利用第三方物流管理 ········································5（三）存货占用资金过高 ·················································5（四）存货的入库、出库、结存记录不真实····································6（五）存货内部控制制度不健全·············································6四、提高中小企业存货管理水平的对策········································7（一）重视存货管理的风险与防范············································7（二）充分利用现代化管理技术··············································7（三）订立合理的采购计划、控制库存量········································8（四）设置科学的库存管理流程·············································8（五）建立健全的内部控制制度··············································8五、中小企业存货管理的展望··············································9六、结论······························································9七、参考文献··························································10八、致谢······························································11

内 容 摘 要

随着市场经济的不断推动，一个想持续发展的企业的生存的条件也越来越高，完善一个企业的内部管理制度能够很大限度的降低企业的运营成本，增强企业的市场竞争力。目前大部分企业，特别是中小企业，主要关注的是提高销售量和扩大自身规模，却没有重视在存货管理中出现的问题，所以多数的中小企业因存货管理问题占用了大量的资金。

存货是联结产品生产和销售的纽带，存货是指企业或商家在日常活动中持有以备出售的原料或产品、处在生产过程中的在产品、在生产过程或提供劳务过程中耗用的材料、物料、销售存仓等。存货区别于固定资产等非流动资产的最基本的特征是，企业持有存货的最终的目的是为了出售，不论是可供直接销售，如企业的产成品、商品等；还是需经过进一步加工后才能出售，如原材料等。是一个企业持续生产经营的重要部分我们应该给予足够的关注。存货作为企业主要的流动资产，它直接影响到企业资金的运作效率。

存货管理的水平是影响企业发展的重要因素，一个企业存货的存储占用大量的资金会存在较大的风险所以存货管理就显得尤为重要，因此，对存货管理进行研究有着重要的实际意义。  

关键词：中小企业；存货；管理