摘要

存貨作為企業(yè)生產(chǎn)經(jīng)營的重要組成部分，貫穿于企業(yè)生產(chǎn)經(jīng)營的各個環(huán)節(jié)，不僅占用的資金大，而且品種繁多。特別對于建筑業(yè)的企業(yè)來說，絕大多數(shù)存貨屬于生產(chǎn)現(xiàn)場就地存儲，因此對存貨的核算與控制就顯得尤為重要。加強(qiáng)存貨核算，提高管理成效，是xxxx公司的重要工作。本文結(jié)合xxxx公司存貨的實(shí)際情況，對其存貨會計(jì)核算制度進(jìn)行設(shè)計(jì)。設(shè)計(jì)分為三個部分：第一部分介紹了公司概況，從公司的自然概況、經(jīng)營管理概況、組織機(jī)構(gòu)三個方面進(jìn)行了介紹；第二部分介紹了公司存貨發(fā)出計(jì)價(jià)方法的選擇，xxxx公司采用實(shí)際成本法核算，存貨發(fā)出計(jì)價(jià)方法采用先進(jìn)先出法并對此進(jìn)行分析；第三部分對公司存貨核算和內(nèi)部控制制度進(jìn)行設(shè)計(jì)。為xxxx公司存貨核算提供參考和借鑒。

關(guān)鍵詞 存貨 核算 設(shè)計(jì)

Abstract

Inventory as the production and operation of enterprises is an important part of enterprise production, passes through in every link of the funds, not only takes up, and wide variety. Especially for the construction enterprise speaking, most stock belong to the local store, so the production of inventory of accounting and control are particularly important. Strengthen and improve management performance inventories, is guangzhou China coal jiangnan foundation engineering company of the important work. Combining with the guangzhou China coal jiangnan foundation engineering company stock actual situation, the inventory accounting system design. Design is divided into three parts: the first part introduces the general situation of the company, the company from the natural conditions, management situation, organization three aspects are introduced; The second part introduces a stock company valuation methods of choice, guangzhou China coal jiangnan foundation engineering company USES the actual cost accounting method, inventory valuation methods issued the fifo and carries on the analysis; The third part of company of inventories and internal control system design. For guangzhou China coal jiangnan foundation engineering company to offer reference and inventories

Keywords in stock 　accounting 　design
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