基于SAP-ERP系统的成品油销售企业库存差异研究  

Study on Inventory Difference of Refined Oil Sales Enterprise based on SAP-ERP System

作　　者：董世松 DONG Shi-song(CNOOC South-china Marketing Company,Guangzhou 510240,China;CNOOC Marketing Guangdong Co.,Ltd.,Guangzhou 510240,China)

机构地区：[1]中海油华南销售公司,广东广州510024 [2]中海油广东销售有限公司,广东广州510024

出　　处：《化工管理》2022年第15期1-3,共3页Chemical Engineering Management

摘　　要：SAP-ERP系统广泛应用于石化行业生产与销售企业,库存管理工作诸多依赖于SAP-ERP,为实现财务账和实物账一致,需要通过账实核对工作分析和确认差异原因,完成账实差异解释。由于SAP-ERP具有的局限性,如个别工厂或库存地点存货量小于客户计划采购量,或因为合同约定延迟结算,导致存在终端站点实物库存与SAP-ERP库存差异的情况。为帮助销售类企业查找账实差异,确保货权安全,文章提供了寻找账实差异的普适性方法,并提出差异核对的逻辑公式与解决思路。SAP-ERP system is widely used in the product and marketing corporation of petrochemical industry,but for trading enterprises,financial work usually depends on SAP-ERP.In order to achieve the consistency between the financial account and the inventory,it is necessary to analyze and confirm the reasons for the differences through the account reconciliation,and to complete the explanation of the differences in the accounts.Due to limitations of SAP-ERP,for example,the inventory quantity of individual locations is less than the planned purchase quantity of customers,or the settlement is delayed due to the contract agreement,resulting in the difference between physical inventory and SAP-ERP inventory.In order to help the sales enterprises to find the difference between accounts and physical inventory and ensure the safety of inventory,this paper provides a general method for finding the difference between accounts and presents a logical formula foranalyzes checking the difference and solving method.

关 键 词：成品油 销售企业 SAP-ERP 库存差异 

分 类 号：F426[经济管理—产业经济]