摘要：存貨作為流動資產中的一個重要項目,是企業實現銷售收入和核算銷售成本的來源。近些年來，隨著企業管理水平的不斷提高，存貨管理水平也有了很大程度提高，但就目前來說,存貨管理依然是多數企業管理工作中的薄弱環節。

　　　21世紀以來，世界飼料資源進入整合期，飼料行業經過整合期后將會進入持續發展的階段，不僅在飼料行業可以說是大多數行業中，存貨管理是連接企業供、產、銷三個階段的中樞，是營運資金甚至是整個財務管理中非常重要的一個話題。因此，存貨管理的好壞對于企業的資金運作乃至整個企業的長期發展都有著極其重要的現實意義。

　　　本課題主要以贛州八維生物科技有限公司（以下簡稱贛州八維公司）為研究對象，對存貨管理進行研究和探討。第一部分主要綜述了飼料行業研究的背景、意義及國內外研究現狀；第二部分主要闡述存貨及存貨管理的概述；第三部分是以贛州八維公司為例，闡述企業存貨管理不足的現狀及問題；第四部分主要內容是闡述造成企業存貨管理不良狀況的因素；第五部分主要探討解決企業存貨管理問題的對策分析。在為贛州生物科技有限公司存貨管理存在問題提出解決對策的同時，也從一般意義上，為其他企業存貨管理提出一些參考性的建議。

關鍵詞：存貨；存貨管理；飼料行業；內部控制

Abstract：Inventory is an important project in the current assets, is the enterprise to achieve sales revenue sources and accounting for the cost of sales. In recent years, along with the enterprise management level unceasing enhancement, the inventory management level has been greatly improved, but so far, the inventory management is still a weak link in the management of most enterprises.

　　Since twenty-first Century, the world feed resources into the integration period, after the integration period will enter the stage of sustainable development of feed industry, not only in the feed industry can be said to be the most in the industry, inventory management is connected enterprises for production, pin three stages of the center, is working capital and is a very important topic in the financial management the. Therefore, the quality of inventory management is of great significance to the long-term development of the enterprise capital operation of the enterprise as a whole.

　　This subject mainly takes Ganzhou eight dimensional Biotechnology Co.Ltd. (Hereinafter referred to as the Ganzhou eight dimensional company) as the research object, to study and explore the inventory management. The first part mainly summarized the present situation of the background, significance and the domestic and foreign research of feed industry research; The second part mainly expounds the inventory and inventory management overview; The third part is the eight dimension company in Ganzhou example, elaborating the problem of inventory management status and problems; Fourth part of the main contents of the article are adverse factors in the inventory management of enterprises; The fifth part mainly explores the countermeasures to solve the management problems of the enterprise inventory. In the proposed solution to the inventory management of Ganzhou Biological Technology Co.Ltd. problems, from the general sense, and puts forward some reference suggestions for the inventory management of other enterprises.

Keywords: Inventory   Inventory management   Feed industry   Internal control