Study On Inventory Cost Control Of SC Corporation

Inventory as a current asset in the balance sheet occupies a pivotal position,it is also the income table sales revenue and sales cost of the foundation,with China's increasingly fierce market competition,inventory management issues more and more attention.Inventory management is an important activity in the process of production and operation,and the effective control of inventory cost is an important manifestation of inventory management.Enterprises to strengthen the control of the cost of inventory,not only can guarantee the production and business activities in a continuous and orderly manner,but also can reduce the cost of sales for enterprises to win pricing products,thereby enhancing economic efficiency to ensure that business level in the same industry In a leading position.Enterprises to establish a sound inventory cost control system on the one hand to protect the safety of inventory assets integrity,on the other hand,managers concerned about the inventory management process in the key control points,can effectively control the cost of inventory and reduce risk.For the manufacturing enterprises,a sound inventory cost control system is particularly important.SC company is a manufacturing-oriented enterprise,,at present,due to the company's inventory in the procurement,use,storage and accounting links exist system defects,process is unclear,the responsibility is unknown and other issues,resulting in SC inventory management Chaos,in the inventory cost control is facing weak links rectification and strengthening.In the short term,the impact of business profits,in the long run,will restrict the development of enterprises.Therefore,for SC company,the establishment of a sound inventory cost control system is imminent.In this paper,SC company as a research sample,the use of case analysis of the SC company's inventory cost control analysis and evaluation,found the existing problems,and then make recommendations.This paper is divided into five chapters:the first chapter is the introduction,first summarizes the research background and research significance of this article,with the help of relevant theory as the premise,published this article research ideas and methods.The second chapter discusses the basic problems of inventory cost control,introduces relevant concepts and theoretical basis,and the objectives and contents of inventory cost control.The third chapter introduces the general situation of SC company and the status quo of inventory.Secondly,it describes the present situation of stock price control,and then makes an objective evaluation and analysis of existing problems.The fourth chapter puts forward the importance of the "inventory management" method in the inventory cost control and introduces the concrete implementation measures in the planning stage,the use stage and the storage stage.Then,based on the problems of the inventory cost control of SC company,Key initiatives to elaborate.Chapter 5 is the conclusion and prospect of the full text.Through the research of this paper,SC company currently exists inventory management internal management system is imperfect,ERP system information omissions,inventory inventory in the form and inventory budget preparation is not true and accurate,inventory accounting management defects and many other reasons.In order to solve the existing problems,combined with the key control links in the "inventory management" management method,we will formulate and implement the "inventory management" method of SC company:in the inventory plan,use,storage and accounting stage,through the establishment of procurement bidding platform to improve the procurement Management system,combined with the inventory budget preparation,from the source control the generation of new inventory;the establishment of ERP team on the information system data management,joint business unit storage department with inventory management module targeted inventory use and custody work,through regular Inventory clean up the company backlog of inventory;use of financial constraints to solve the problem of inventory of goods,to carry out the work of inventory to inventory.