摘要
存货是生产贸易型企业经营的必须品,完善的存货管理体系是企业得以健
康、快速、持续、长期发展的有效保证,更是企业应对竞争,适应市场变化,
实现精细化、现代化、科学化、战略化发展的需要。存货所体现的直接成本和
间接成本在企业成本中占据主导的、重要的地位,存货管理体系的好坏关系到
企业生存和发展,是企业管理的重中之重
运用技术、经济、法律等方法管好存货,不断改善和提高企业存货管理水
平,综合运用现代化存货管理理念、理论、科学方法,优化存货的事前、事
中、事后控制方法,达到良好的管理效率和管理效益,最终提高企业的经济效
益、社会效益及现代化管理水平是每个企业持续不断的追求目标和研究课题
本论文对国内外企业关于粮食企业存货管理体系的现状进行了全面、详
细、深入、认真的阐述,本着理论联系实际的原则,结合东方集团粮油食品有
限公司存货管理体系中存在的实际问题为研究对象,针对存货购、产、销三个
阶段中的不同特点,运用现代存货管理控制理念构建存货管理控制体系,从宏
观和微观两方面充分论证前期购买、生产运营、销售管理与人员、管理机制和
体制对存货控制的影响,并对存货成本控制管理进行了系统论述,提出了存货
管理体系的健全对东方粮油实现规范化管理、精细化成本核算及成本领先的重
要意义。最后,对粮油行业存货管理未来发展进行了展望,希望为其它类型企
业存货管控提供借鉴与参考
关键词粮油;存货管理;体系;
Abstract
Inventory is an essential part of trade industry and a perfect system is an effective
guarantee for an enterprise's healthy, fast,and sustainable development. It is also a
necessity for an enterprise to deal with competition and adapt to market changes to
achieve refining, modernization, scientification and strategic programming. The
direct and indirect costs of inventory hold a leading and important position in an
enterprise's cost. An enterprise's existence and development have much to do with
its inventory system and is a priority among priorities in management.
To achieve ideal efficiency and benefit of management, an enterprise must employ
various methods in technology, economy and law to manage its inventory, constantly
improve its inventory management ability, synthesizing modern inventory
management philosophies, theories, and scientific methods, optimizing control
methods in all stages, thus heightening its economic and social benefits and modern
management level. This is a subject worth pursuing and studying.
This paper makes a thorough study of the status quo of foodstuff industry both at
home and abroad. Combining theory and practice,considering the problems in
Oriental Oil and Food Group, and aiming at the different characteristics in
inventory's purchasing, producing,and marketing,we construct a inventory
management control system with modern inventory management control
philosophies, and systematically elaborate the influence that purchasing,producing,
marketing, management mechanism and institutional structure have on inventory
from macroscopic and microscopic perspectives. We point out the significance of a
sound inventory management system in Oriental Oil and Food Group's standard
management, accurate cost accounting and cost leadership. Finally, this paper gives
Abstract
an outlook of the management of oil and foodstuff, hoping that it can offer some help
and reference for other industries' inventory management.
Key words oil and food,inventory management, system