The Inventory Management Diagnostic Study Of HB New Material Co.Ltd

Inventory is an important current assets in order to meet the enterprise production or sales demand.Strengthen the accounting and inventory management have important significance to improve enterprise management level, accelerate the flow of funds, reduce operating costs, improve the economic benefit etc.However,the inventory management level of many enterprises is relatively high in the practice.The inventory management has many problems, such as inventory management system is not perfect, the working procedures are not standard; internal control is not perfect, unclear division of responsibilities; inventory failed to realize the information management;the seriously inventory backlog caused direct losses;the invalid channel resources integration effects the inventory management efficiency.The existence of these problems, has seriously affected the efficiency of inventory management, and ultimately affect the realization of the enterprise’s survival, development and profitability targets. Therefore, timely, appropriate diagnosis on enterprise management of inventory, timely find problems in inventory management and look for a solution, have a great practical significance to enhance the efficiency of inventory management。However, through the literature search, the present theory is lack of comprehensive, system inventory management theory and method of the diagnosis system in the research of inventory management diagnosis, seriously affecting the development of practical inventory management diagnosis. In view of this, this paper takes the HB New Material Co. Ltd as an example, take the research methods of normative research and case study, to establish a set of scientific inventory management diagnostic procedure and method system.To explore a scientific and feasible inventory management diagnosis method system.This paper analyze the inventory management "three chain" and the performance of inventory management decision mechanism firstly. And the analysis of the inventory management "three chain" and the performance of inventory management decision mechanism,provide the basic train of thought for inventory management diagnosis work:from the comprehensive reflection of the performance of inventory management "three chain" to start, along the reverse of the performance of inventory management decision mechanism,to do the inventory management diagnosis.That’s to say, through the "three chain" performance analysis found that inventory management ills symptoms, layer upon layer again to the top, firstly through the enginery diagnosis of inventory management finding the crux of the problem, then through the functional and operating mechanism diagnosis of inventory management seeking the etiology of enterprise inventory management, finally, diagnosing the feasibility and correctness of the enterprise business philosophy and strategic positioning to seek the root of ills.Based on the inventory management diagnosis work basic ideas, this paper explores a scientific and feasible inventory management diagnosis content and method system, to provide theory and method reference for the practice of enterprise inventory management diagnosis.And this paper uses the theory and method of the diagnosis to the specific inventory management diagnosis of HB New Material Co. Ltd.After the inventory management diagnosis of HB company,we can found that, the inventory management of HB company have many problems such as the backwardness of inventory management pattem,the imperfect management system,the imperfect internal control system,did not realize the information of inventory management lead to problems in internal and external channels of information integration.To sblve these problems,this paper give suggestions such as improve organizational structure and management system,introduce in ERP management system, build perfect internal control of inventory management system, establish a comprehensive budget management control system, improve the incentive and performance evaluation mechanism.Through the inventory management diagnostic study of HB company, this paper can provide theory and method support for the diagnosis of enterprise inventory management.At the same time,this paper can provide the mentality and the method support for improving inventory management.