摘 要存货是能够给企业带来经济利益的重要经济资源，是能够满足企业正常生产和销售需要而持有的流动性资产。近年来，社会主义市场经济不断发展壮大，对存货管理制度的要求也逐渐在更新，管理的方法、成果都在改变。在如今的企业发展过程中，不断加强、完善企业存货管理制度，就是在加强企业在市场上的竞争力，提高企业的盈利、营运的能力，促进资金的流动和管理效率。但仍有许多企业会出现对存货管理不够重视，没有切实的将存货管理制度应用到实际的问题。为了实现企业经营管理更完善，更好的发展，应该重视存货管理制度在企业中的作用，加强对存货管理制度的研究。因此，本次论文以沈阳尚叙服饰有限公司为例，针对该公司的与代理商存货管理沟通不通畅、进销存岗位职责不明确，存货调配不合理、对存货信息了解不全面，会计记录不完整、存货管理制度流于形式，内部控制不严格几点问题，结合有效的数据进行分析，找到存货管理存在的问题的原因。采取加强与代理商存货管理方面的沟通、明确岗位职责，合理调配存货、整体盘点存货信息，整合会计记录、建立健全完整的存货管理制度等措施，提升企业的行业竞争力。关键词：存货；管理制度；内部控制 AbstractInventory is an economic resource that can bring benefits to a company.Inventory is a current asset.In recent years,The socialist market economy continues to develop,requirements for inventory management are also changing.Including management methods and results.In the development of the company,The company is improving its inventory management system,the company is strengthening its competitiveness in the market,the company is strengthening its competitiveness in the market,the company is improving its profitability and operating capacity,The company is promoting capital flow and capital management efficiency.However, many companies do not pay enough attention to inventory management,The company do not integrate the inventory management system with the reality.In order to make the company's management more perfect, better development,attention should be paid to the importance of the inve...
