[Keywords:] enterprise; Inventory; management system
First, the important position of deposit and loan management in enterprise management
Under normal circumstances, inventory is an important current asset. Inventory accounts for about 30% of the total assets of an enterprise, and its management and utilization are directly related to the capital occupation level of the enterprise and the operating efficiency of assets. Under different inventory management levels, the average capital occupation level of enterprises varies greatly. Correct inventory management methods can reduce the average capital occupation level of enterprises, improve the inventory turnover rate and total assets turnover rate, and ultimately improve the economic benefits of enterprises. In addition, from the marketing point of view. As an important part of enterprise logistics, inventory has greater potential to reduce costs than any other marketing link. For example, enterprise logistics costs account for 50% of marketing costs, of which inventory costs account for about 35%. Logistics cost accounts for 30%-85% of the total product cost; From this perspective, reducing inventory cost has become the "third profit source".
Second, the problems existing in enterprise inventory management
(1) Poor management: there is a lack of a set of rules and regulations on inventory management within the enterprise, which cannot be well implemented by the system.
(2) Incorrect accounting and increased cost: some enterprises' accounting can not play a supervisory role, and the accounts are seriously inconsistent; Some enterprises lack knowledge and understanding of inventory accounting under the new tax system, and fail to obtain special invoices for value-added tax in the procurement process, which increases the tax burden of enterprises.
(C) unsalable products, low efficiency: unsalable products are a common problem of most loss-making enterprises.
Third, measures to strengthen enterprise inventory management www.lunwenwang.com Paper Online
Using the advanced management theory and method of enterprise logistics, the whole process of enterprise inventory management is optimized and rationally allocated, so that the order flow, logistics and capital flow in inventory management activities are in the best state and the maximum output is obtained with the least input, which is the trend and focus of modern enterprise inventory management. Most enterprises in our country pay attention to increasing sales and expanding scale, but ignore inventory management.
In order to reduce the inventory cost and enhance the core competitiveness of enterprises, enterprises must put strengthening inventory management on the agenda.
(A) to establish a computer inventory management system suitable for their own development needs.
Enterprises should establish a suitable inventory management system according to their own needs, so as to know the inventory information of enterprises in real time and dynamically and improve the efficiency of inventory operation. According to the unified accounting system, inventory accounting should be timely, accurate and complete.
(B) the establishment of a scientific and efficient inventory management system
Enterprises should establish a scientific and efficient inventory management system, and constantly improve with the development of enterprises. The daily control mode of inventory should adopt centralized and graded inventory management responsibility system. The department that formulates the indicators should refer to the historical data and combine the actual situation of the current period to decompose the inventory fund planning indicators into the relevant functional departments of the enterprise for management.
(3) Inventory plan
Inventory planning is an inventory pre-control method to control inventory level, reduce capital occupation and optimize inventory benefit and cost. To make a good inventory plan, we must first make a good economic order plan, determine the economic order quantity and reorder point, replenish goods in time and avoid shortage. Secondly, it is necessary to determine the amount of inventory funds occupied. Usually, the following three methods can be adopted: one is the turnover period method, which determines the amount of inventory funds according to the average daily turnover of various inventories and their capital turnover days; The second is to use factor analysis method to determine the amount of funds after adjusting various factors in the planned year based on the amount of inventory funds occupied in the previous year; The third is the proportional method, which determines the amount of funds according to the proportional relationship between inventory funds and related factors.
(d) Improve internal control to ensure its effectiveness.
1. Control the division of work. First of all, establish the post responsibility system for inventory business, clarify the responsibilities and authorities of relevant departments and posts, and ensure that incompatible posts in inventory business are separated, restricted and supervised. Secondly, the authorization approval control defines the approver's authority and responsibility for the inventory business authorization approval method, process and related control measures; Clarify the scope of responsibilities and work requirements of the handling personnel, and have the right to refuse to handle business beyond their authority and report to their superiors; It is strictly forbidden for unauthorized agents to handle inventory business. Thirdly, formulate the inventory business process, define the control requirements of inventory acquisition, acceptance, warehousing, collection, distribution and disposal, and make corresponding records and vouchers.
2. Control of procurement, acceptance and storage. The purchased inventory shall comply with the relevant provisions of internal procurement and payment; Inventory put into storage due to debt repayment and other reasons shall be approved by relevant departments and personnel, and its value and quality shall conform to the agreement of both parties; Strict acceptance system, focusing on the variety, quantity, specification, quality and other related contents of the acquired inventory; Set up inventory subsidiary ledger to strengthen the management of consignment, consignment, temporary storage and entrusted processing inventory. Www.lunwenwang.com Paper Network Online
3. Storage and custody control. First of all, according to the sales plan, production and procurement financing. Make a storage plan and reasonably determine the structure and quantity of inventory. Secondly, strengthen daily management and strictly limit unauthorized personnel's access to inventory. Thirdly, the inventory classification management system is established, and all the inventory of the enterprise is divided into ABC categories according to importance, value, consumption and order difficulty, and managed separately; Take special control measures for important stocks such as valuables, key spare parts for production, precision instruments and dangerous goods. Fourth, establish and improve fire prevention, moisture-proof, theft-proof and mildew-proof measures for inventory. Finally, the inventory system is established. If there are inventory losses and inventory gains, it is necessary to distinguish the responsibilities and report them to the relevant departments for timely treatment.
4. Supervision and inspection. Regularly check the setting of positions and personnel related to inventory business; Regularly check the implementation of the inventory business authorization approval system; Regularly check the implementation of the inventory receiving, sending and keeping system; Regularly check the implementation of the inventory disposal system; Regularly check the implementation of inventory accounting system.
(5) Rationally integrate internal logistics resources and make full use of third-party logistics.
The internal logistics resources of an enterprise refer to all resources that are conducive to strengthening inventory management, such as storage resources, human resources, information resources, management resources, transportation resources, etc. Whether the logistics resources within the enterprise are fully utilized directly affects the economic purchase quantity, storage quantity and inventory cost of inventory. In enterprise management, the integration of internal logistics resources has been valued by most enterprises. If only internal logistics resources are used, it is difficult to meet the requirements of enterprises to reduce costs and improve competitiveness, and the use of third-party logistics plays an important role in strengthening inventory management. First, it is conducive to reducing storage costs and transportation costs; The second is to reduce the occupation of inventory storage funds and improve the utilization rate of funds; Third, it is conducive to improving the logistics management level of enterprises; Fourthly, enterprise logistics outsourcing can reduce the investment cost of logistics facilities, the management cost of logistics personnel and the circulation link. When using the third-party logistics, we should pay attention to the following problems: first, when using internal and external resources, we must first integrate internal resources. For example, if an enterprise has idle factories and transportation equipment, it must first make full use of existing assets, and at the same time consider non-economic factors such as arranging employment and diverting surplus personnel; Second, we should attach importance to the introduction of logistics management talents and the role of intermediaries. Modern logistics management theory and enterprise inventory management depend on talents who are proficient in modern logistics management to a great extent. Third, in the process of strengthening inventory management, we should not only consider the storage cost and distribution cost of inventory, but also improve the design of business processes and the setting of branches and business outlets.
In short, by strengthening enterprise inventory management, we can achieve the goal of reducing the comprehensive cost of enterprises, effectively ensure the continuous normal production and business activities of enterprises, thus improving the competitiveness of products and ensuring the sustained, stable and healthy development of enterprises.