存货管理论文附录

存货管理论文附录内容摘要：

inventory accounting should be in accordance with the cost and lower realizable value measurement. Enterprises in determining the realizable value of inventories should be to obtain reliable evidencebased and takes into consideration the purpose of holding inventory, balance sheet impact of the future and other factors matter. Enterprises should be reestablished in each of the realizable value of inventories. Here the realizable value is in the normal course of production and management to inventory to the estimated selling price less estimated pletion costs will be occurred, it is estimated that the cost of sales and related posttax amount. However, most enterprises have not done in accordance with the cost and realizable value to accurately reflect the lower end of the value of inventory. In addition to the abovementioned aspects of the staff, the main reasons are the following. First, enterprises interested in cosmetic results of operations, is not true decline reflected the loss of inventory。 Second, management in this regard is not given sufficient attention, for loss on inventory ready to be referred to from time to time。 Third, the current market price of some stock is not easy to determine, or there is no parability of realizable value could not be determined. A result, the real value of stock inventory can not be accurately reflected. Second, strengthen the use of inventory management strategies Utilize advanced enterprise logistics management theory and management methods, inventory management for enterprisewide process optimization and rational allocation, inventory management activities so that the order flow, logistics and cash flow at its best state, with minimum capital investment to maximize the output, which is a modern enterprise inventory management and key trends. Most of our major energy panies will invest to improve and 4 expand the scale of sales, pared to the inventory management have ignored, in 2020, more than one hundred years in the history of the United States has the second largest supermarket Kmart filed for bankruptcy protection, Inventory management to be classified as the core for the fourth consecutive year WalMart is listed in the Fortune Global 500 of the first, showing the importance of inventory management will directly affect the different levels of the overall management level, the final decision may also be the development of enterprises direction and living conditions. In order to reduce inventory costs and enhance core petitiveness, enterprises must enhance inventory management will be up on the agenda. (A) Establish a scientific and highly efficient inventory management system Enterprise should establish the scientific and efficient inventory management system and enterprise development with continuous improvement. Daytoday inventory control methods should be adopted centralized inventory management at different levels of accountability. The development of indicators should refer to historical data, bined with the actual situation in the current period, stock funds target deposition to the relevant functional departments of enterprises to manage. For example: all kinds of material goods to the public sector management, products, semifinished products to the management of the productive sector, the focal point in charge of departments are responsible for the development of fixed capital stock and the specific management practices. Then in charge of various departments at various levels of the indicators reached their deposition under the units and individuals at all levels, the implementation of inventory management at different levels. (B) To improve internal controls to ensure that it is effective 1. To do a good job controlling the division of labor positions. First of all, the establishment of business inventory system of personal 5 responsibility, a clear jobrelated responsibilities and authority to ensure that the inventory business separate inpatible positions, mutual restriction and supervision, such as procurement, acceptance and payment。 custody and inventory。 sales and collection respectively。 inventory disposal of application and approval。 approval and implementation. Secondly, the authority to authorize the control, a clear approval of the authority to authorize the inventory business practices, procedures and control measures related to the responsibility of the authority, the approval may not be ultra virus。 clearly the responsibilities of personnel managers and job requirements of ultra virus for the right to refuse to handle the business, Report to higher authorities。 no unauthorized personnel handle inventory business. Third, the development of the inventory business processes, a clear inventory of the acquisition, inspection and warehousing, storage and custody, issue and disposal of the recipients of the control link, do a good job in the custody of records and certificates. 2. The acquisition, inspection and storage control. Purchased inventory should be consistent with the internal Procurement and Payment of the relevant provisions。 debt and warehousing of inventory for other reasons should be the relevant departments and personnel of the approval status of its value and quality should be consistent with the mutual agreement。 strict inspection system, the focus of inventory is made of the varieties, quantities, specifications, quality and acceptance of other relevant content。 stock ledger set up to strengthen the hosting, distribution, temporary storage and processing of inventory management mission. 3. Storage and custody of control. First of all, according to sales plans, production procurement, such as the development of warehouse financing plan, a reasonable inventory to determine the structure and quantity of stock. Second。