摘 要随着时代的进步 ，市场经济的日益成熟，制造业是中国众多行业中发展最快的行业。与此同时，快速的发展必将引出众多问题，存货在企业流动资产中占据着极大的比重，存货管理制约着企业的生存与发展。存货在存放过程中的非正常损耗和管理决策不正确造成的损失等问题不仅会增加企业的成本，还会对企业的资金链正常运行造成影响。因此，让企业存在的存货管理问题得到有效的解决，已然成为制造业企业的第一大目标。加强企业对存货的管理，让企业存货水平提升一定的高度，对于企业的发展具有重要意义。如今，许多企业仅仅是做好表面工作，不能深刻自省，无法解决因存货管理不善带来的一系列实际问题，长期下去不利于企业的可持续性健康发展。因此，本文以存货管理为重点，以沈阳中色测温仪表材料研究所有限公司为例，对中色公司库存管理中存在的内部控制体系不健全，存货采购不合理，信息化意识薄弱等问题进行探讨，同时结合企业内部结构和业务性质，提出优化其存货管理制度，制定合理的采购计划，建立完善的存货管理系统等一系列措施，改善企业存货现状，提高企业在行业中的竞争力，为企业谋求长远发展。关键词：制造业企业; 存货管理; 改进方法AbstractWith the progress of the times and the maturity of the market economy, manufacturing operations have become China's largest industry, and at the same time of development, some problems have also followed. The inventory backlog and abnormal wear and tear in the storage process will not only increase the cost of the enterprise, but also affect the liquidity of the enterprise. Inventory control is the foundation of the survival and development of a manufacturing company.Therefore, improving the company's inventory management system and effectively solving the problems caused by inventory management are the main goals of manufacturing companies. Enhancing corporate inventory management and managing corporate inventory at appropriate levels is critical to the growth of a company. However, many enterprises are still in the form of a series of problems that cannot actually impr...
