本文關鍵詞： 存貨管理 內部控制 汽車零部件企業(yè)　出處：《遼寧大學》2014年碩士論文　論文類型：學位論文

【摘要】：近年來，全球經濟的持續(xù)衰退和歐美債務危機的不斷加劇，使我們越來越清醒地認識到，過去的粗放型經濟發(fā)展模式造成的產能過剩使傳統(tǒng)經濟發(fā)展模式難以為繼。隨著一系列宏觀調控政策的出臺，以及制造業(yè)市場的疲軟，汽車工業(yè)面臨著嚴峻的外部競爭，整車車型的不斷豐富及整車生產廠商對零部件廠家準時化供貨的要求，迫使汽車零部件企業(yè)不斷增加產品種類及物料類型種類。與此同時，由于庫存壓力的不斷增大，存貨管理方面也暴露出一些問題，存貨成本高、資金占用大、資金利用率低成為制約汽車零部件企業(yè)發(fā)展的主要問題。內部控制是現(xiàn)代企業(yè)管理的重要手段之一，能夠大幅度提高企業(yè)經營效率，防止舞弊現(xiàn)象出現(xiàn)，保證企業(yè)資產安全。因此，對于汽車零部件企業(yè)來說，如何強化存貨管理，并建立行之有效的內部控制制度是企業(yè)亟待解決的問題。 MK公司是一家汽車零部件制造企業(yè)，近年來在不斷進行行業(yè)擴張，壯大企業(yè)規(guī)模的同時，，存貨管理問題也逐漸增加。具體來說，公司當前面對的問題有存貨積壓、物料損失嚴重、資金占用大、庫存成本增加等。本文從MK公司的實際情況出發(fā)，針對存貨管理中存在的問題，運用內部控制的相關理論及實踐，加強MK公司對存貨管理的內部控制，改進存貨管理方面的缺陷，同時也提升企業(yè)內部控制水平，提高存貨周轉率及資金使用效率，降低庫存成本，加快庫存流動，為企業(yè)的快速發(fā)展提供合理保障。 全文寫作共分四個部分。 第一部分是緒論。主要闡述了本文的研究背景，研究目的及意義、國內外相關文獻綜述，研究方法及主要內容。 第二部分是案例描述。主要介紹了MK公司的基本情況，公司存貨構成和存貨管理內部控制現(xiàn)狀，重點對MK公司存貨管理內部控制存在問題進行了描述。 第三部分是案例分析。首先對分析中運用到的存貨管理內部控制的理論依據(jù)進行闡述，然后根據(jù)理論依據(jù)對MK公司存貨管理內部控制方面的問題進行分析，并分析導致問題的原因所在。 第四部分建議和結論。首先針對MK公司存貨管理內部控制制度存在的問題，提出切實可行的改善公司存貨管理內部控制的具體措施。重點從控制環(huán)境、存貨信息化管理、存貨控制活動等方面提出改進建議。然后對全文進行了全面的總結概括。
[Abstract]:In recent years, with the continuous recession of the global economy and the worsening of the debt crisis in Europe and the United States, we have become more and more aware of it. The overcapacity caused by the extensive economic development model in the past makes the traditional economic development model untenable. With the introduction of a series of macro-control policies and the weakness of the manufacturing market. The automobile industry is faced with severe external competition, the continuous enrichment of vehicle models and the requirements of vehicle manufacturers to supply components on time. At the same time, due to the increasing pressure of inventory, inventory management also exposed some problems, high inventory costs, large capital occupation. Low utilization rate of funds has become the main problem restricting the development of auto parts enterprises. Internal control is one of the important means of modern enterprise management, which can greatly improve the efficiency of enterprise management and prevent fraud. Therefore, how to strengthen inventory management and establish an effective internal control system is an urgent problem for auto parts enterprises. MK Company is an automobile parts manufacturing enterprise, in recent years in the continuous expansion of the industry, expanding the size of the enterprise, inventory management problems are also gradually increasing. Specifically speaking. The current problems faced by the company include overstocking, serious material loss, large capital occupation, increasing inventory cost, etc. This paper aims at the existing problems in inventory management from the point of view of the actual situation of MK Company. Using the theory and practice of internal control, strengthen the internal control of MK company to inventory management, improve the defects of inventory management, but also improve the level of internal control of enterprises. Improve inventory turnover and capital efficiency, reduce inventory costs, speed up inventory flow, and provide a reasonable guarantee for the rapid development of enterprises. Full-text writing is divided into four parts. The first part is the introduction. It mainly describes the research background, research purpose and significance, domestic and foreign literature review, research methods and main content. The second part is the case description, mainly introduces the MK company's basic situation, the company inventory constitution and the inventory management internal control present situation, emphatically has carried on the description to the MK company inventory management internal control existence question. The third part is case analysis. Firstly, the theoretical basis of internal control of inventory management is expounded, and then the internal control problems of inventory management in MK company are analyzed according to the theoretical basis. And analyze the cause of the problem. Part 4th suggestions and conclusions. Firstly, aiming at the problems existing in the internal control system of inventory management in MK Company, the author puts forward practical and practical measures to improve the internal control of inventory management in MK Company, focusing on the control environment. Some suggestions on inventory information management and inventory control activities are put forward.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.471;F274;F406.7

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本文編號：1464600