企业存货管理中存在的问题与对策封面中外文摘要.doc

毕 业 论 文 作 者: 学 号： 学 院: 经济管理学院 专 业: 会计学 题 目: 企业存货管理中的问题与对策 指导者： (姓 名) (专业技术职务) 评阅者： (姓 名) (专业技术职务) 2012 年 5 月 毕业论文中文摘要 存货是满足企业正常生产和销售需要而持有的流动性资产，是能够给企业带来经济利益流入的重要经济资源。存货既是资产负债表中流动资产的一个重要项目，也是损益表中销售收入和销售成本的来源，存货是企业中不可忽视的一部分。因此，对存货收入、发出、结存的确认，计量、记录和报告是确，都关系到企业财务状况和经营成果是确，进而还会个人收税、收益分配和对企业管理业绩评价等各个方面影响。管理的，直接关系到企业的资金占用水平，以及资产运作，企业管理中。 毕业论文外文摘要 Title Problems and Countermeasures of Inventory Management of the Enterprise Abstract Inventory is a kind of fluid assets that can satisfy the normal production and sales needs．It is also an important economic resource that can bring economic benefits to the enterprise．Nowadays, the stock funds of the enterprise in our country occupy about 26 ％~30％of the total funds, the rate can even arise to 50％in some enterprises (such as real estate enterprises．It determines that the management of stock funds plays an essential role in the entire funds management．Meanwhile it also shows that the phenomena of precipitation of stock funds are quite common and serious，which lead to the raise of the capital costs and inventory risk costs． Inventory is an important project of liquid assets In the balance sheet inventory is an important project of liquid assets, but also the income statement sales revenue and cost of sales, inventory is a key part of the. Therefore, the stock income, send, balance confirmation, measurement, record and report is accurate, can be related to the enterprise s financial position and operating results are accurate, and also to income tax, income distribution and management for enterprise performance evaluation and other aspects have effect. Inventory management level, directly related to the enterprise the fund to take the level, as well as assets operation, in the management of the enterprise is very important.in the balance sheet, but also the Source of the sales revenue and the cost of sales i