中小企业存货内控存在的问题及应对措施

Problems of Inventory Internal Control in Small and Medium-Sized Enterprises and the Countermeasures

存货一般能够占到制造企业流动资产的50%以上。一方面,一定数量的存货可以保障企业生产管理活动的持续进行;另一方面,过多的存货会加大相关的各项支出如采购成本、仓储成本等。为了提高存货运营效率,保证合理计量存货价值,防止存货各流通环节的差错和舞弊,单位应重视存货管理,加强存货的内部控制制度的设计和执行。

The stock can generally account for more than 50% of the mobile assets of the manufacturing enterprises. On the one hand, a certain number of inventory can guarantee the continuous production management activities, on the other hand, too much inventory will increase the related expenses, such as procurement cost, warehousing cost and so on. In order to improve the efficiency of inventory operation, ensure the reasonable measurement of inventory value and prevent errors and frauds in inventory, we should pay more attention to inventory management and strengthen the design and implementation of internal control system of inventory.