关于如何制订存货项目的盘点计划  

On How to Make Inventory Plan for Inventory Project

作　　者：朱兵 Zhu Bing(Yan Mine Coal Chemical Supply and Marketing Co.,Ltd.,Zoucheng Shandong 273515)

机构地区：[1]兖矿煤化供销有限公司,山东邹城273515

出　　处：《现代工业经济和信息化》2018年第10期80-81,共2页Modern Industrial Economy and Informationization

摘　　要：期末存货余额是资产负债表的列示项目,以其为基础的销售成本直接影响企业经营成果,对存货数量和价值的确定是盘点及财务报表真实性认定的重要内容。通过介绍盘点工作在企业中的重要意义,提出了制定盘点计划的具体工作,望各企业应当根据其存货特性制作相应的存货盘点计划。The final inventory balance is the list item of the balance sheet, and the sales cost based on it directly affects the enterprise management results. The determination of the quantity and value of the inventory is the important content of the inventory and the confirmation of the authenticity of the financial statements. By introducing the important significance of the inventory work in the enterprise, the concrete work of making the inventory plan is put forward, and it is hoped that the enterprises should make the corresponding inventory plan according to their inventory characteristics.

关 键 词：存货 盘点 盘点计划 

分 类 号：F274[经济管理—企业管理]