摘要
存貨是企業(yè)的重要資產(chǎn)，它管理的好壞，直接關(guān)系到企業(yè)的資金占用水平，以及資產(chǎn)運(yùn)作，是企業(yè)管理中不可忽視的一部分。因此對公司存貨的核算和控制制度的設(shè)計影響著企業(yè)的資金占用水平以及資產(chǎn)的運(yùn)作效率，這直接關(guān)系著企業(yè)的經(jīng)營成果。針對黑龍江省xx醫(yī)藥有限公司的存貨核算和內(nèi)部控制的問題，簡述了本設(shè)計研究背景、目的。概括了國內(nèi)外研究動態(tài)，對本設(shè)計的研究范圍進(jìn)行了界定。企業(yè)財務(wù)管理的存貨管理方面論述了存貨核算和控制制度在企業(yè)管理中的重要地位并闡述了如何加強(qiáng)存貨管理，挖掘企業(yè)第三利潤源泉。存貨作為企業(yè)中重要的流動資產(chǎn)之一，存貨的治理，從存貨的定義及內(nèi)容，存貨在企業(yè)生產(chǎn)循環(huán)中的重要作用，存貨內(nèi)部控制的內(nèi)容與涉及的部門，存貨采購的內(nèi)部控制，存貨在領(lǐng)用過程中出現(xiàn)的問題都對企業(yè)的發(fā)展有著重要的影響。為此對企業(yè)存貨的制度設(shè)計有著深遠(yuǎn)重大的意義。


關(guān)鍵詞 存貨的核算 存貨的內(nèi)部控制 存貨的清查

Abstract
Inventory is an important asset, it's good or bad management, is directly related to the occupation of the level of corporate funds and assets of the operation of enterprise management is a part should not be overlooked. On the company's accounting and inventory control system designed to affect the level of corporate funds and assets occupied by operational efficiency, which directly related to the outcome of the business. Heilongjiang Kunlun for arzneimittel inventory accounting and internal control issues, a brief background of the study design, purpose. Outlines the research at home and abroad, for the design of the study area was defined. Enterprise Financial Management aspects of inventory management inventory accounting and control systems in the enterprise management and the important position on how to enhance inventory management, the third profit source of mining enterprises. Inventory as a business one of the most important current assets, inventory management, from the definition and content of the inventory, stock in the production cycle of the important role of inventory the contents of internal controls related to the sector, the inventory of the internal control of procurement, inventory in the recipients of the issues arising in the course of the issues arising in the course of the development of enterprises have an important impact. To this end-to-business inventory system design has a far-reaching significance.


Key words inventory accounting inventory control inventory within the inventory

目錄
摘要 I
Abstract II

第1章 企業(yè)概況 1
1.1企業(yè)簡介 1
1.2選題背景 1
1.3研究現(xiàn)狀 2
第2章 xx醫(yī)藥公司存貨計價方法選擇設(shè)計 4
2.1xx醫(yī)藥公司存貨的種類 4
2.2存貨的計價方法 4
2.3 xx醫(yī)藥公司存貨的計價方法的選擇 5
第3章 xx醫(yī)藥公司存貨核算制度設(shè)計 7
3.1 xx醫(yī)藥公司存貨核算的賬戶設(shè)計和憑證設(shè)計 7
3.2存貨跌價的會計核算 8
3.3 存貨清查盤點(diǎn)的會計核算 10
第4章 昆醫(yī)藥公司存貨控制制度設(shè)計 28
4.1 xx醫(yī)藥公司存貨制度的規(guī)定 28
4.2購入存貨的制度設(shè)計 29
4.3xx醫(yī)藥公司存貨清查制度設(shè)計 29
4.3.1xx醫(yī)藥公司存貨清查的方法 29
4.3.2xx醫(yī)藥公司存貨清查的步驟 29
結(jié)束語 32
致謝 33
參考文獻(xiàn) 34
附錄1
附錄