温州巨邦鞋业存货管理问题探讨

存货基本概述············································1

（一）存货管理的基本概念········································1

（二）存货管理的目标············································1

（三）存货的管理方式············································2

二、温州巨邦鞋业基本情况分析·······························3

（一）公司存货情况··············································3

（二）公司存货管理模式··········································3

三、温州巨邦鞋业存货管理存在的问题························4

（一）存货管理制度不健全，一人身兼多职··························4

（二）存货的发出、盘存缺乏真实记录······························4

（三）存货保管不当··············································4

（四）使用的会计核算方法不合理··································4

四、解决温州巨邦鞋业存货管理问题的对策···················5

（一）健全存货管理内部控制制度··································5

（二）建立良好的信息管理系统，实现存货信息化管理················5

（三）完善存货的保管措施········································5

参考文献·····················································6

温州巨邦鞋业存货管理问题探讨

摘要：存货是企业的一项重要资产，是满足企业正常生产和销售需要而持有的流动性资产,能够给企业带来经济利益流入的重要经济资源，是企业内部控制的重要环节，企业实现经营目标，贯彻经营方针和决策，维护流动资产安全与完整，保证财务收支合法、会计信息真实性的一种内部自我协调、制约和监督的控制系统，是企业管理中不可忽视的一部分。 

本文阐述了温州巨邦鞋业有限公司存货管理方面存在的问题，即存货的发出、盘存缺乏真实记录，账实不符，内部控制不足，验收的环节混乱，存货采购缺少科学合理计划，未根据市场选择正确的存货核算方法方面进行论述，并对此提出了企业应建立健全内部控制制度，提高存货管理人员综合素质，严格控制采购成本，规范存货的核算等建议。

关键词：存货; 巨邦鞋业;问题;建议