Countermeasures for inventory management 1 Importance of inventory management in enterprise management In order to carry out normal production and operation activities, enterprises need to prepare a certain amount and quality of inventory in addition to long-term assets. The so-called inventory refers to the materials or materials held by an enterprise for sale in the daily production and operation process, or still in the production process, or to be consumed in the production or provision of services, including all kinds of materials, commodities, in-process products, semi-finished products and finished products. As an asset of an enterprise, inventory has all the characteristics of assets. In addition, it has its own characteristics compared with assets with the same characteristics. First of all, it exists as a certain material entity and is a tangible asset. Secondly, it has great liquidity and is a current asset. In addition, the purpose of enterprise storage is to prepare for sales in a normal commercial way. Inventory management plays a very important role in enterprise management: ① Organizing inventory management is the material premise to ensure normal production. (2) From the point of inventory quantity. Inventory consumption costs generally account for 60% ~ 70% of product costs, and some enterprises reach 80%. Doing inventory management well can reduce costs. (3) The working capital occupied by inventory reserves generally accounts for about 50% ~ 600a of the total working capital. Scientific and reasonable inventory reserve can make better use of working capital, speed up capital turnover and improve economic benefits. 2. Problems existing in enterprise inventory management 2. 1 Insufficient implementation of inventory management system Although some enterprises have formulated a relatively perfect inventory management system, the system failed to play its due supervisory role due to insufficient attention of management authorities and low quality of employees. The author once came into contact with such an enterprise, which is a medium-sized state-owned commercial enterprise, specializing in commodity wholesale. The enterprise has established a complete set of inventory management procedures, including the inventory subsidiary ledger of the financial department, the sales subsidiary ledger of the business department and the warehouse storage subsidiary ledger. The finance department registers the quantity and amount of each commodity, while the business department and the warehouse only register the quantity. The three departments conduct joint reconciliation on a monthly basis, and regularly count the commodities once a year. According to such a complete set of procedures, the inventory management of enterprises should be in place. However, there are deviations in the implementation of the management system. At that time, the enterprise had just changed from a planned economy to a market economy, and the management authorities implemented a salary assessment system. All business departments accrued bonuses according to the income and profit indicators achieved in the current month, but did not assess accounts receivable. The person in charge of a certain department saw the loopholes in the assessment system and adopted the methods of making out invoices in advance and making false invoices. On the one hand, he increased the turnover and profits of books; On the other hand, he falsely linked accounts receivable, while the warehouse actually delivered the goods, thus achieving the purpose of getting more bonuses. In the joint reconciliation of the three departments, the business department always gives such reasons for the outstanding accounts of Lunku, and the financial department does not investigate the reasons according to its responsibilities. When the incident was revealed, the department heads had already received hundreds of thousands of yuan in bonuses, and the enterprises had paid more than one million yuan in value-added tax and enterprise income tax, which caused great losses to the enterprises. Therefore, for inventory management, it is not enough to formulate a strict management system. It is also necessary to regularly evaluate the degree of implementation of the system and evaluate the situation of preventing mistakes and fraud during the implementation of the system. 2.2 Inventory management is chaotic, which leads to some units with inconsistent accounts failing to handle inventory management according to the financial system, and the inventory that has not received the arrival invoice has not gone through temporary storage procedures, and some have even been consumed in production costs, resulting in the inventory at the end of the balance sheet being significantly lower than the actual inventory in the warehouse. 2.3 Failure to make full use of the third-party logistics management With the continuous development of the market economy, the degree of economic socialization and informatization has been continuously enhanced, and the organizational form and management mode of enterprises have undergone great changes. The traditional inventory management method obviously does not make full use of the enterprise's own material resources and third-party logistics. 2.4 Lack of professional and technical knowledge of supply and marketing personnel Some supply and marketing personnel just "follow the prescription". Once the "prescription" is wrong, there will be procurement errors and increase procurement costs; Some of them are hard to detect the waste of technology such as overqualified in production links, and their monitoring is weak; Some do not have the ability to identify and distinguish inventory quality. 3 Countermeasures to strengthen enterprise inventory management 3. 1 Enterprises should establish and improve the inventory management system, strictly stipulate the purchase pricing method, delivery method and inventory method of inventory, and strictly follow the provisions of the accounting standards for enterprises. Once the pricing method is determined, it shall not be changed at will; Enterprises should set clear responsibilities for picking, purchasing, payment, sales, collection and storage. For small units with fewer people, some job responsibilities may overlap. For these overlapping positions, the management authorities should pay more attention to the due diligence of employees and take corresponding preventive measures. Enterprises should strictly establish the system of goods in and out of storage, and the receipt and delivery of inventory should be controlled by authorized storage. In triplicate, as proof of accounting by all parties; The enterprise shall establish a systematic inventory subsidiary ledger and warehouse custody ledger, which is divided into three columns: quantity and amount. The custody ledger can only register the quantity, and the keeper shall ensure that the accounts are consistent with the facts, and check the two accounts every month to ensure that the accounts are consistent with the facts; An enterprise shall establish an inventory counting system at least once a year to determine the actual quantity of inventory and check it with the book data.