连云港奥科照明电器有限公司存货管理问题及对策研究
摘要：二十一世纪的今天，大量的高新技术不断地出现在市场上绽放异彩，但是中小企业还是我国社会经济秩序中
的顶梁柱，仍旧为我国经济的高速发展做出不可或缺的贡献，这也同时暴露出了中小企业关于存货管理上的问题。
企业是否会进行合理有效的存货管理是直接影响到企业利润高低的关键，所以如何采取系统化、创新性的存货管理
优化方案，促进其经济实力的提升是企业一直以来思考的重点。本文就连云港奥科照明电器有限公司存货管理存在
的问题进行列举和分析，并提出解决对策，希望可以有效地提升企业存货管理水平，增加企业的经济效益。
关键词：奥科；存货管理；对策
Research on Inventory Management Problem
And Countermeasure of Lianyungang Audio
Lighting Appliance Co., Ltd. Abstract: Today, in the 21st century, a large number of high and new technologies continue to appear in the market and blossom brilliantly, but small and medium-sized enterprises are still the pillar of our social and economic order, still making an indispensable contribution to the rapid development of our economy, which also exposes the problems of inventory management of small and medium-sized enterprises. Whether an enterprise will carry out reasonable and effective inventory management is the key to directly affect the level of enterprise profits, so how to adopt systematic and innovative inventory management optimization scheme to promote its economic strength has been the focus of enterprise thinking. This paper enumerates and analyses the problems existing in the inventory management of Lianyungang Auke Lighting Electrical Appliances Co., Ltd. and puts forward the countermeasures, hoping to effectively improve the inventory management level of enterprises and increase the economic benefits of enterprises. Key words: Audio;Inventory Management;Countermeasure
一、引言
二十一世纪的今天，越来越多的公司、企业诞生了，随之而来的就是形式多样的
交易模式的出现，这同时也导致了许多经济业务管理问题的发生，存货管理问题就是
其中之一。存货管理内容之广泛使得它涉及到许多的方面，例如企业库存情况、企业
销售情况、企业坏账情况等等，它直接影响到公司企业的盈利与收益情况，所以如何
合理有效地进行存货管理是每一个企业需要进行深度思考的问题。
本人的实习岗位是会计助理，实习的单位名称是连云港奥科照明电器有限公司，
岗位的主要工作职责就是辅助公司的会计人员进行日常的记账工作，例如记录现金、
银行存款的流入流出的过程，辅助进行存货的收入、发出的核算和清查，辅助存货日常的记账凭证的处理，熟悉公司的日常经济业务处理流程，本文特针对公司的存货管
理主题进行研究并展开讨论。
二、存货管理基本理论
(一) 存货的概念
存货是指企业目前存储在仓库的物品，其存在的意义就是在企业日后的日常生产
经营中用以销售，它包括各种方面的物品，例如：生产完成的产成品、生产不完整的
半成品、处在加工中的在产品、库存商品、原材料等其他材料、以及其他的公司在生
产经营中需要使用的物资。
（二）存货管理的方法
1.存货经济批量模型
存货经济批量模型的核心就是使得存货的总成本最低，这就是存货经济批量模型
致力于解决的问题所在，这就需要公司根据存货管理的目标与意义，找出公司最适合
的存货进货批量和进货时间。
而如何协调各项成本之间的关系，使得各成本之间的总和达到最低水平状态，是
公司在进行进货过程中需要解决的首要问题。
2.存货储存期控制
企业储存存货会增加产品资金占用水平和存储存货所花费的管理费用，同时，如
果公司储存存货时间过长也会使得公司的产品堆放在仓库销售不出去，占用了公司的
库存资源，从而会增加公司的成本并给公司带来多余的损失。所以，为了提高公司的
效益，提升存货周转速率，避免存货占用资金的浪费，公司应该尽量缩短存货的储存
期，减少公司在管理存货上的能源消耗，增加公司的收益，降低企业的经营风险。
3.存货ABC分类管理
企业的存货品种繁多，有的产品价格高昂，对应的品种数量反而较小；有的产品
价格低廉，但对应产品的种类、数量极多。在企业进行存货管理时，应分清存货的主
次，加强对重要产品的管控。存货 ABC 分类管理方法就是按照产品一定的标准，将企
业的存货划分为 A、B、C 三类，分别实行管理。
目 录
摘要、关键词 ································ ································ ······················· 1
一、引言 ································ ································ ····························· 1
二、存货管理基本理论 ································ ································ ··········· 2
（一）存货的概念 ································ ································ ·············· 2
（二）存货管理的方法 ································ ································ ········ 2
1、存货经济批量模型 ································ ································ ··· 2
2、存货储存期控制 ································ ································ ······ 2
3、存货 ABC 分类管理 ································ ································ ·
2
（三）存货管理的目标 ································ ································ ········ 2
（四）存货管理的意义 ································ ································ ········ 3
三、连云港奥科照明电器有限公司存货管理 ································ ··············· 2
（一）公司简介 ································ ································ ················· 2
（二）公司组织架构及责任划分 ································ ···························· 3
（三）公司存货分类情况 ································ ································ ····· 5
（四）公司存货管理现状 ································ ································ ····· 6
1、公司存货管理流程 ································ ································ ··· 6
2、公司存货核算方法 ································ ································ ··· 7
3、公司存货相关表格 ································ ································ ··· 7
四、连云港奥科照明电器有限公司存货管理存在的问题 ······························ 14
（一）公司存货价值的计量不准确 ································ ······················· 14
（二）公司存货账面价值与实物价值不相符 ································ ··········· 14
（三）提供存货周转信息不及时 ································ ·························· 14
五、连云港奥科照明电器有限公司存货管理问题的原因分析 ························ 15
（一）公司缺乏合理的存货保管方法 ································ ···················· 15
（二）公司的信息化程度较低 ································ ····························· 15
（三）公司采取的存货计价方法不合理 ································ ················ 15
六、提高连云港奥科照明电器有限公司存货管理水平的建议 ························ 16
（一）完善公司存货的供应链体系 ································ ······················· 16
（二）提高存货管理人员的专业素养 ································ ···················· 16
（三）制定科学、合理的采购计划 ································ ······················· 16
（四）保证存货核算的准确性 ································ ····························· 17
（五）提高公司仓储与保管产品的能力 ································ ················· 17
（六）提升公司的存货周转率 ································ ····························· 18
（七）引进存货管理信息化技术 ································ ·························· 19
七、小结 ································ ································ ··························· 19
参考文献 ································ ································ ··························· 21
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