摘要:存貨是為了滿足公司正常生產(chǎn)和銷售需要而持有的流動(dòng)性資產(chǎn)，是能夠給公司帶來經(jīng)濟(jì)利益流入的重要經(jīng)濟(jì)資源。作為建筑裝潢公司一項(xiàng)比重較高的資產(chǎn)，存貨的數(shù)量與質(zhì)量直接關(guān)系到企業(yè)的核心競(jìng)爭(zhēng)能力。科學(xué)合理的存貨管理能夠降低公司的經(jīng)營成本、增加公司的利潤，從而起到提升公司管理水平、提高公司經(jīng)濟(jì)效益與增強(qiáng)公司在建筑裝潢市場(chǎng)競(jìng)爭(zhēng)力的作用。因此，必須高度重視對(duì)建筑裝潢公司的存貨管理。

　　　借鑒存貨管理相關(guān)理論，綜合運(yùn)用比較分析法、案例研究法以及定量與定性相結(jié)合的研究方法，以中天銘筑公司為研究對(duì)象，文章首先剖析了中天銘筑公司存貨管理中存在的 主要問題，即存貨管理模式落后；存貨管理效率低；內(nèi)部控制和會(huì)計(jì)核算不規(guī)范；物流鏈管理弱化等問題，結(jié)合建筑裝潢公司的經(jīng)營特點(diǎn)，文章提出優(yōu)化存貨管理提出相關(guān)舉措：強(qiáng)化存貨管理全員參與意識(shí)；建立科學(xué)的采購制度；完善存貨管理制度；合理規(guī)劃倉儲(chǔ)規(guī)模；促進(jìn)各部門間的信息交流；采用科學(xué)的管理方法；加強(qiáng)內(nèi)部控制和會(huì)計(jì)監(jiān)督；充分利用第三方物流。

關(guān)鍵詞 存貨；采購；倉儲(chǔ)；內(nèi)部控制

Abstract:Inventories are liquid assets of meeting the company's normal manufacture and sales. Inventories are important economic resources that can bring economic benefits to the company. As a kind of high-proportion asset of construction & decoration companies, the quality and quantity of inventories directly related to the core competitiveness. The scientific and reasonable inventory management can reduce operating costs and increase profits of the company, which serves to enhance the level of corporate, the economic benefits and the competitiveness in the construction & decoration market. Therefore, inventory management of construction & decoration companise should be paid much more attention to.

　　　With reference of relevant theories, comprehensively emplying comparative analysis, case studies and the method of the integratior of quantitative and qualitative , the main problems of inventory management of ZhongTianMingZhu Company are deeply explored. According to the operating characteristics of construction & decoration companies, the paper puts forward the following measures to perfeat the inventory management of ZhongTianMingZhu Company such as: to strengthen awareness of inventory management full participation; to establish a scientific procurement system; to improve inventory management system; to warehousing scale rational planning; to promote the exchange of information between various departments; to adopt scientific management methods; to strengthen internal controls and accounting supervision; to make full use of third-party logistics.

Keywords  Inventory   Purchasing    Warehousing   Internal control