酱卤制品行业存货管理问题与对策——以煌上煌公司为例  

Problems and Countermeasures of Stock Management in Sauce and Brine Products Industry——Take Huang Shanghuang Company as an Example

作　　者：黄烨 冷凯君 HUANG Ye;LENG Kai-jun(School of Accounting,Hubei University of Economics,Wuhan 430205;School of Logistics and Engineering Management,Hubei University of Economics,Wuhan 430205,China)

机构地区：[1]湖北经济学院会计学院,湖北武汉430205 [2]湖北经济学院物流与工程管理学院,湖北武汉430205

出　　处：《物流工程与管理》2018年第7期68-72,61,共6页Logistics Engineering and Management

摘　　要：存货是企业流动资产中不可或缺的一部分,存货管理是否得当关系到企业的资金周转和经营。对企业来说,有效的存货管理,可使经营成本最大限度地缩减,由此产生更强大的竞争力。因此,要想保证盈利能力和较高市场占有率,就要提高企业存货的周转率和总资产周转率,降低存货资金的平均占用水平。文中以煌上煌为研究对象,在以往学者对企业存货管理控制的研究基础之上,结合企业目前存货管理现状,根据财务报告中与存货有关数据,找出企业存在的问题及原因,同时对酱卤制品行业的存货管理提出对策和建议。对企业存货管理研究,不但对煌上煌公司有着深远的意义,对于同类型的企业也有很好的借鉴作用。Inventory is an indispensable part of the current assets of an enterprise.Whether the inventory management is proper or not is related to the capital turnover and operation of the enterprise.For enterprises,effective inventory management can reduce operating costs to the greatest extent,resulting in stronger competitiveness.Therefore,in order to ensure profitability and high market share,it is necessary to improve the turnover ratio of inventory and total assets,and reduce the average occupation level of inventory funds.This article takes Huang Shanghuang as the research object,on the basis of the previous research on the enterprise inventory management control,combined with the current situation of the enterprise inventory management,according to the financial report data related to inventory.In order to find out the existing problems and reasons of the enterprises,and put forward the countermeasures and suggestions for stock management of the sauce and brine products industry.The research on enterprise inventory management not only has far-reaching significance to Huang Shanghuang Company,but also has a good reference function for the same type of enterprise.

关 键 词：存货 存货管理 酱卤制品行业 煌上煌 

分 类 号：F279.23[经济管理—企业管理]