摘 要
存貨是企業(yè)在正常生產(chǎn)經(jīng)營過程中為銷售或者耗用而儲備的物資，包括材料、燃料、低值易耗品、在產(chǎn)品、半成品、產(chǎn)成品及商品等。存貨作為企業(yè)流動資產(chǎn)的重要組成部分，在企業(yè)的資產(chǎn)總額中占有很大比重，其管理、利用情況的好壞，直接關(guān)系到企業(yè)營運資金的占用水平和資產(chǎn)的運作效率，是企業(yè)管理中不可忽視的一部分。企業(yè)在正常生產(chǎn)經(jīng)營活動中，需要保持一定數(shù)量的存貨，以保證生產(chǎn)和銷售的需要，避免或減少因存貨短缺導(dǎo)致停工待料或產(chǎn)品脫銷。但是，過多的存貨會占用企業(yè)大量的資金，降低企業(yè)資金周轉(zhuǎn)速度，增加包括倉儲費、保險費、維護(hù)費和管理人員工資在內(nèi)的各項開支，嚴(yán)重時甚至?xí)?dǎo)致企業(yè)資金鏈斷裂，使其無法維持正常的經(jīng)營活動，最終走向破產(chǎn)。
通過對公司的了解，對公司存貨進(jìn)行核算和內(nèi)部控制制度的設(shè)計。核算設(shè)計部分包括購入、發(fā)出、周轉(zhuǎn)材料等。在內(nèi)部控制當(dāng)中，闡述了存貨的購入、倉儲、領(lǐng)用、銷售的管理辦法。使公司的存貨核制度更合理，讓公司更好的經(jīng)營下去。

關(guān)鍵詞 存貨 核算 內(nèi)部控制

Abstract
Inventory is in the normal course of business for the production or sale of material consumption and reserves, including materials, fuel,products, semi-finished goods and merchandise. Inventory as a business an important part of current assets, total assets in enterprises account for a large proportion of its management, the utilization of the good or bad, is directly related to the enterprise level of working capital and assets of the occupier of the operational efficiency of enterprise management part can not be ignored. Enterprises in the normal production and operation activities, the need to maintain a certain amount of inventory to ensure that the needs of production and sales, to avoid or reduce downtime due to shortage of stock is expected to be out of stock or product. However, too much inventory will take up a large number of enterprise funds, reduce the speed of their liquidity and increase including storage, insurance, maintenance costs and management expenses, including wages, would lead to serious or even capital-strand break so that it can not maintain normal business operations, and ultimately go bankrupt.
Through the company's understanding of the company's inventory accounting and internal control system design. Design including the purchase of some accounting issue, working materials. In which internal controls on the purchase of inventory, warehousing, recipients, sales management practices. The company's stock so that a more rational system, let the company operate better]

Key words inventory accounting internal control

目 錄
摘 要 I
Abstract II

第1章 公司概述 1
1.1公司自然狀況 1
1.2公司經(jīng)營狀況 1
1.3公司存貨制度的概況 2
第2章 公司存貨計價方法的選擇 3
第3章 公司存貨核算制度設(shè)計 6
3.1存貨會計科目的設(shè)計 6
3.2存貨業(yè)務(wù)會計核算制度設(shè)計 7
3.2.1購入存貨核算制度設(shè)計 8
3.2.2發(fā)出存貨核算制度設(shè)計 9
3.2.3周轉(zhuǎn)材料核算制度設(shè)計 10
3.2.4商品銷售核算制度設(shè)計 10
3.2.5存貨盤點核算制度設(shè)計 11
第4章 存貨業(yè)務(wù)內(nèi)部控制制度設(shè)計 14
4.1存貨取得與驗收入庫內(nèi)部控制制度設(shè)計 14
4.1.1外購存貨內(nèi)部控制制度設(shè)計 14
4.1.2自制存貨內(nèi)部控制制度設(shè)計 18
4.1.3存貨倉庫保管與存貨清查盤點內(nèi)部控制 18
4.2存貨領(lǐng)用內(nèi)部控制設(shè)計 20
4.3存貨銷售內(nèi)部控制設(shè)計 22
4.3.1訂單控制制度設(shè)計 22
4.3.2銷售價格控制制度設(shè)計 23

結(jié)束語 24
致 謝 25
參考文獻(xiàn) 26
附錄1 27
附錄2 30