公司存货内部控制问题分析—以上海四达丝绸服装有限公司为例.doc

PAGE 1 摘要 存货作为一项重要的财务指标，在企业的销售产品、提供服务和资金循环的过程中占据关键地位。在全球经济延续规划下滑的趋势下，存货管理与企业的发展密切相关。服装企业中服装是企业一种最常见的存货，近年来积压现象愈发严重，如不及时做好控制，将会给企业带来巨大的经济损失。 对服装行业内部存货控制研究可以拓展存货控制的内涵，具有深刻的理论意义。一方面，信息化时代发展迅猛反映出存货控制理念、方法变化，另一方面对经济运行过程中的生产关系，甚至社会、政治关系发生深远而广泛影响，这种影响必然会涉及到存货控制的各类问题。 对服装行业内部存货控制研究将构建与规范内部存货控制管理体制与运行机制，具有现实实践意义。现行的内部存货控制体制不够健全，机制不够规范，有诸多缺憾，如供应链统筹体制不系统不规范，不能合理做到精益化生产，这就要求我们必然用科学系统方法去解决。所以，研究服装行业内部存货控制能进一步理顺体制与运行机制，使内部存货控制体系化、科学化。 上海四达丝绸服装有限公司（以下简称四达丝绸），主要生产、经营丝绸服装、针织服装、服装绣花，现有在职员工430名，是上海纺织服装厂行业知名企业。本文通过对四达公司存货管理的组织体系、编制流程、存货管理的执行情况等方面的深入分析，探讨该企业如何实施存货管理的，实施后取得的效果以及在实施过程中存在的问题，进而提出完善和优化存货管理在服装企业实际运用中的建议，这对相关企业具一定的现实指导意义。 关键词： 存货控制；四达公司存货控制；存货控制建议 ABSTRACT Inventory, as an important financial indicator, plays a key role in the process of selling products, providing services and circulating funds. Under the trend of declining global economic continuity planning, inventory management is closely related to the development of enterprises. Clothing is one of the most common inventory in apparel enterprises. In recent years, the backlog has become more and more serious. If we do not control it in time, it will bring huge economic losses to enterprises. The research on internal inventory control in garment industry can expand the connotation of inventory control, and has profound theoretical significance. On the one hand, the rapid development of the information age reflects the change of inventory control ideas and methods, on the other hand, it has a far-reaching and wide-ranging impact on production relations and even social and political relations in the process of economic operation, which will inevitably involve various issues of inventory control. The research on internal inventory control in apparel industry will build and standardize the internal inventory control management system and operation mechanism, which has practical significance. The current internal inventory control system is not perfect, the mechanism is not standardized, there are many shortcomings, such as