HB 公司存货管理存在的问题及对策研探 摘要由于近年来我国中小型企业的存货管理制度不够完善，尤其是在制造业中存在着很大的存货管理问题，然而存货对一个企业是至关重要的。存货管理亦是如此。所以对存货管理问题的探讨是十分必要的。本文是通过对案例公司 HB公司的存货管理进行研究，HB 公司是一家高新制造业企业，但近年来净利润增长率有所下降，销售收入也有所下降，通过对该公司进行一些简单的财务分析以及对原材料的管理金额的分析，找到在存货管理中存在的问题有材料呆滞，管理制度建立不全面，内部控制制度缺乏，对此提出健全存货管理制度、提高员工管理素质、加强信息化管理，对存货实施严格的分类按照 ABC 分析方法。关键词：HB 公司、管理制度、信息化、ABC 分类方法ABSTRACTIn recent years, the inventory management system of China's small and medium-sized enterprises is not perfect, especially in the manufacturing industry, there are a lot of inventory management problems, but inventory is very important for an enterprise. The same is true of inventory management. Therefore, it is necessary to discuss inventory management. This article is through the inventory management of HB company case study, HB company is a high-tech manufacturing enterprise, but the net profit growth rate declined in recent years, sales also fell, by means of the company carry on some simple financial analysis and the analysis of the amount of raw materials management, find the material in inventory management problems that exist in the dull, establish incomplete management system, the lack of internal control system, have put forward a sound system of inventory management, improve the quality of the staff management, strengthening information management, implement strictly for inventory classification according to the ABC analysis method.Keywords:HB company, management system, informatization, ABC classification method目录摘要...........................................
