摘要:存货是满足企业正常生产和销售需要而持有的流动资产，是能够给企业带来经济利益的重要资源。存货管理就是对存货进行管理，它是企业内部控制的重要环节，是企业实现经营目标,贯彻经营方针和维护流动资产安全完整的一种控制系统。存货管理的好坏，直接影响企业的生存与经营状况，存货控制和管理效率的高低，直接影响公司的资金占用水平,以及资产运作效率。企业应通过科学、完善的存货管理方法，来提高企业的流动资金周转率，进而提高经济效益。
本文介绍存货管理的背景、意义、国内外现状，对存货及存货管理的概念、存货管理的作用及方法等进行了阐述。通过对瑞祥鑫茂公司相关会计资料的收集与整理，运用文献查阅、实地调查等方法，揭示该公司存货管理现状，发现其在存货管理中存在的问题并深入分析，最后有针对性地提出改善该公司存货管理的措施。
关键词 流动性；经济订货；ABC分类法
Abstract:Inventory is a kind of liquid asset which can meet the needs of the normal production and sales of an enterprise. It is an important resource to be able to bring economic benefits to the enterprise, while inventory management is a control system to manage the inventory, which is an important link of the internal control. Inventory management can help the enterprise achieve the business objectives, implement management policy and maintain current assets safe and completement. The stand or fall of inventory management directly affects the enterprise's survival and operating conditions. Inventory control and the management efficiency directly affect the company's capital takes up level and assets operation efficiency. Enterprise should improve the flow of the enterprise capital turnover by the mean of scientific and complete inventory management methods to achieve the goal of the increase of economic benefit.
This paper, on the basis of the background, significance, present situation at home and abroad about the inventory management, expounds the concept of inventory and the function and method of the inventory management. Then, according to the accounting materials of Ruixiang Company, this paper reveals the present situation of the company's inventory management by using the method of literature reviewing and field survey method. Finally, the essay finds out and analyzes the problems of the company’s inventory management, and puts forward measures to improve the company’s inventory management.
Keywords Lliquidity Economic Order ABC Classification
