摘 要随着中国的经济实力增长和综合国力提升，在激烈的竞争市场中企业要想处于成功地位，资金的流动占非常重要的一部分。然而限制企业资金运行的根本原因是企业的存货。作为建筑行业中三大材料之一，水泥始终发挥着独特的重大作用，其使用范围和需求非常广泛。一直以来，水泥应用于在干燥和潮湿的工程环境中。流动资产中的存货在制造企业占重要部分，反映了企业生产和经营状态。存货内部控制决定了一个企业存货管理的质量，构建有效的存货内部控制及其重要。企业为了保证生产过程的稳定，提高存货的质量安全、降低存货采购成本，非常重视存货管理的问题。本文通过分析大同市云冀同水泥销售有限公司存货管理现状，总结出存货管理中存在的问题，再通过具体问题分析其原因，提出对存货管理的解决对策。达到提高企业利润，促进企业目标实现的目的。关键词：存货管理； 流动资产； 内部控制； 质量安全 AbstractWith the growth of China's economic strength and comprehensive national strength, the flow of capital accounts for a very important part of the success of enterprises in the fierce competitive market. However, the basic reason that restricts the business capital is the inventory of enterprises. As one of the three major materials in the construction industry, cement has always played a unique and important role in its wide range of use and demand. Cement has long been used in dry and wet environments. In a manufacturing enterprise, inventory is an significant part of current assets, which reflects the production and operation status of the enterprise. Inventory control of inventory determines the quality of enterprise inventory control, so it is very important to construct reasonable and effective inventory internal control. In order to ensure the stability of the production process, improve the inventory quality and safety, and decrease the inventory procurement cost, enterprises attach great importance to the inventory management. By analyzing the current situat...
