辽宁诺维诺制药股份有限公司存货管理存在的问题及对策

本科论文AbstractInventory has always played a very important role in the internal control of enterprises.Most manufacturing enterprises rely on the circulation of inventory in cash flow to obtainprofits.Inventory,as the slowest liquid asset of enterprises,accounts for a large variety,quantity and amount,especially for manufacturing enterprises.It is also an asset with highfinancial risk.At this time,inventory management is particularly important.The level ofinventory management always affects the smooth operation of the enterprise,as well as thelevel of production cost and profit,and ultimately affects the operating efficiency of theenterprise.On the contrary,if the holding quantity is too large,it will lead to excessivestorage cost,reduce cash flow,and even reduce the normal operating activities,which willinhibit the smooth development of the enterprise and reduce the value of the enterprise.Excessive inventory is a very big burden on the enterprise.From the perspective of Liaoning Nirvana pharmaceutical co.,LTD.,this paperexpounds the problems and countermeasures of inventory management in most Chinesemanufacturing enterprises.By collecting and sorting the data of Liaoning Nirvanapharmaceutical co.,LTD.,such as the annual financial report of relevant information of theenterprise,we can understand the current accounting environment and reality.Through theanalysis of Liaoning Nirvana pharmaceutical co.,LTD.,it is concluded that it can help thewarehouse management personnel to carry out detailed and comprehensive control andmanagement of the inventory goods.Assist inventory accountant in inventory accounting;The inventory statement and inventory analysis can provide the basis for the enterprise'sdecision making.A set of methods to improve the inventory management efficiency oftraditional manufacturing enterprises such as reducing inventory reducing capitaloccupation,avoiding overstock or shortage of goods,and ensuring the smooth operation ofenterprisesKeywords:Internal control;Inventory management;The pharmaceutical industry