中小企业存货的财务管理探讨

存货管理是企业管理体系中的一个重要环节,是企业实现利润最大化必须考虑的要素之一。存货业务管理正确与否,对恰当地反映本单位的财务状况和经营成果有着重要的影响。中小企业存货管理中出现的问题,如存货的购进计划不科学,存货的入库、出库等手续不建全等,严重地制约着中小企业的发展。本文通过分析中小企业存货管理存在的问题,从财务管理的角度上提出了解决问题的办法。

The inventory management is an important part of enterprise management system,and one of major factors maximizing enterprise＇s interest.Whether or not inventory management is right or wrong has significant impacts on financial situation and management performance.The development of small and medium-sized enterprises has been constrained by those problems such as unscientific purchasing plan and so on.This article presents solutions to the problems from the perspective of financial management.