英语论文网

存货在企业会计准则中被列为第一号，由此可见存货的重要性。在日益激烈的市场竞争中，企业只想依靠提高产品售价获取利润已经变的不太现实，在产品售价不变或者甚至降低的情况下，降低各项成本就显得非常重要，存货是企业的重要资产，它管理的好坏直接关系到企业的资金占用水平以及资产的运作效率，因此对企业财务状况的影响很大，存货管理也随之成为内部控制制度的一项重要内容。

Inventories in the Enterprise Accounting Standards No. is listed as the first , we can see the importance of inventory . In the increasingly fierce market competition, enterprises want to rely on to raise prices for profit has become less realistic in product prices unchanged or even lower in the case , reduce the costs , it is very important to the enterprise inventory important asset , which is directly related to the management of funds of enterprises occupancy levels and operational efficiency of assets , and therefore a great influence on the financial situation of enterprises , inventory management, internal control system also will become an important content . Cost of inventories and enterprises to achieve the best combination of inventory efficiency , to achieve the purpose of improving efficiency in the use of funds , give full play to the liquidity in the production and management role in the process , to ensure a better convergence of corporate cash flow , etc., we must strengthen the management of business inventories institutional reforms.

存货是指企业在日常生产经营活动中持有以备出售的产成品或商品、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和物料等。从定义可以看书，一方面存货是一种有形资产，构成了企业利润生产、销售的物质基础，是企业利润产生的源泉；另一外面，存货又是企业流动性最差的流动资产，而且所占比重较大，直接关系到企业的资金占用水平以及资产运作效率。

Inventories refer to in their daily production and business activities held for sale of finished goods or merchandise , in the production process of the product in the production process or the process of providing services , and materials consumed . From the definition can be read, on the one hand inventory is a tangible asset , constitute corporate profits production, marketing material basis , is a source of corporate profits generated ; another outside the enterprise inventory is the least liquid current assets , and the accounted for a larger proportion of funds directly related to the business occupancy levels and operational efficiency of assets .

If the company can produce feeding timely purchases of raw materials required , and at any time to adjust the production plan for timely production , offering for sale products required , you do not have inventory. But in fact there is always reserve stock enterprise needs, the needs of this inventory is mainly based on the production and sales to ensure operational needs , as well as to increase the flexibility of production and management considerations for pricing and therefore occupy more or less business operation funds, so how enterprise inventory management is very important .

Inventory management is an important part of the internal control system is one of the enterprises to achieve business objectives , and strictly implement the business policy and decision-making , maintaining the security and integrity of current assets , to ensure the legitimacy of financial revenue and expenditure , and the authenticity of an accounting information internal self-coordination , control and supervision of the internal control system. Strengthen enterprise inventory management, not only helps prevent false business records and inventory fraud occurs , it also has to meet the needs of the market , to ensure normal production and operation , demotion inventory costs and increase the profitability of ent本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。