存货业务内部控制会计制度的设计毕业论文.doc
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存货业务内部控制会计制度的设计毕业论文,摘要存货，是指企业除固定资产以外，在日常生产经营过程中的物资。它是企业在日常生产经营过程中持有以备出售，或仍然处在生产过程，或者在生产或提供劳务过程中将耗用的材料或物品等。包括库存商品、产成品、在产品及自制半成品、原材料、辅助材料、包装物、低值易耗品等。存货是保证企业生产经营过程顺利进行的必要条件。为了保障生产经营过程...
内容介绍
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摘 要
存货，是指企业除固定资产以外，在日常生产经营过程中的物资。它是企业在日常生产经营过程中持有以备出售，或仍然处在生产过程，或者在生产或提供劳务过程中将耗用的材料或物品等。包括库存商品、产成品、在产品及自制半成品、原材料、辅助材料、包装物、低值易耗品等。存货是保证企业生产经营过程顺利进行的必要条件。为了保障生产经营过程连续不断地进行，企业要不断地购入、耗用或销售存货。
存货的核算是企业会计核算的一项重要内容，进行存货核算，应正确计算存货购入成本，促使企业努力降低存货成本；反映和监督存货的收发、领退和保管情况；反映和监督存货资金的占用情况，促进企业提高资金的使用效果。存货内部控制是指企业为了实现经营目标,保护财产安全完整、确保存货会计信息资料的真实可靠,所采取的一系列相互联系和相互制约的方法、措施和程序。存货是企事业单位从事正常经营管理活动不可缺少的物资条件,通过建立健全内部控制制度,加强对财产物资的验收、保管、领用、清查、记录等环节的内部控制,对减少贪污、挪用、盗窃、毁损的不法行为,制止损失和浪费,提高财产物资的利用效率和效果,保证会计信息的真实可靠等方面都具有重要的意义。因此,如何加强对存货的内部控制,始终是企业管理活动中研究的一项重要课题。
关键词： 存货 会计核算 内部控制
Abstract
the goods in stock, are refer to the enterprise besides the fixed asset, in daily production operation process commodity. It is the enterprise has in the daily production operation process prepares the sell, still or occupied the production process, or, in the production either provides the material which or the goods in the service process will consume and so on. Including commodity stocks, finished product, in product and self-made half-finished product, raw material, accessory material, packing material, low value expendable items and so on. The goods in stock are guaranteed the enterprise production operation process carries on smoothly essential condition. In order to safeguard the production operation process continuously to carry on, the enterprise must buy, consume or the sales goods in stock unceasingly. stores goods the calculation is an important content which business accounting calculates, carries on the goods in stock calculation, should calculate the goods in stock buying cost correctly, urges the enterprise to reduce the cost of inventory diligently; The reflection and the surveillance store goods receiving and dispatching, the collar draw back with the storage situation; Reflection and the surveillance goods in stock fund takes the situation, the promotion enterprise enhances the fund the use effect. The goods in stock internal control refers to the enterprise to achieve the operation objectives, protects the property safely complete, to guarantee that storing goods accounting information material real reliable, adopts a series of mutual connections and restrict mutually method, measure and procedure. The goods in stock are the Enterprises and institutions are engaged in the normal management and operation to move the essential commodity condition, through the establishment perfect internal control system, strengthens to the property commodity approval, the storage, the collar with, link's and so on check, record internal controls, to reduces the embezzlement, to divert the illegal act which, the burglary, damages, stops the loss and the waste, enhances the property commodity the use efficiency and the effect, guaranteed that the accounting information real reliable and so on aspects have the vital significance. Therefore, how to strengthen to the internal control which stores goods, is an important topic which throughout in the business management activity studies.
Key words Goods in stock Accounting Internal control
存货，是指企业除固定资产以外，在日常生产经营过程中的物资。它是企业在日常生产经营过程中持有以备出售，或仍然处在生产过程，或者在生产或提供劳务过程中将耗用的材料或物品等。包括库存商品、产成品、在产品及自制半成品、原材料、辅助材料、包装物、低值易耗品等。存货是保证企业生产经营过程顺利进行的必要条件。为了保障生产经营过程连续不断地进行，企业要不断地购入、耗用或销售存货。
存货的核算是企业会计核算的一项重要内容，进行存货核算，应正确计算存货购入成本，促使企业努力降低存货成本；反映和监督存货的收发、领退和保管情况；反映和监督存货资金的占用情况，促进企业提高资金的使用效果。存货内部控制是指企业为了实现经营目标,保护财产安全完整、确保存货会计信息资料的真实可靠,所采取的一系列相互联系和相互制约的方法、措施和程序。存货是企事业单位从事正常经营管理活动不可缺少的物资条件,通过建立健全内部控制制度,加强对财产物资的验收、保管、领用、清查、记录等环节的内部控制,对减少贪污、挪用、盗窃、毁损的不法行为,制止损失和浪费,提高财产物资的利用效率和效果,保证会计信息的真实可靠等方面都具有重要的意义。因此,如何加强对存货的内部控制,始终是企业管理活动中研究的一项重要课题。
关键词： 存货 会计核算 内部控制
Abstract
the goods in stock, are refer to the enterprise besides the fixed asset, in daily production operation process commodity. It is the enterprise has in the daily production operation process prepares the sell, still or occupied the production process, or, in the production either provides the material which or the goods in the service process will consume and so on. Including commodity stocks, finished product, in product and self-made half-finished product, raw material, accessory material, packing material, low value expendable items and so on. The goods in stock are guaranteed the enterprise production operation process carries on smoothly essential condition. In order to safeguard the production operation process continuously to carry on, the enterprise must buy, consume or the sales goods in stock unceasingly. stores goods the calculation is an important content which business accounting calculates, carries on the goods in stock calculation, should calculate the goods in stock buying cost correctly, urges the enterprise to reduce the cost of inventory diligently; The reflection and the surveillance store goods receiving and dispatching, the collar draw back with the storage situation; Reflection and the surveillance goods in stock fund takes the situation, the promotion enterprise enhances the fund the use effect. The goods in stock internal control refers to the enterprise to achieve the operation objectives, protects the property safely complete, to guarantee that storing goods accounting information material real reliable, adopts a series of mutual connections and restrict mutually method, measure and procedure. The goods in stock are the Enterprises and institutions are engaged in the normal management and operation to move the essential commodity condition, through the establishment perfect internal control system, strengthens to the property commodity approval, the storage, the collar with, link's and so on check, record internal controls, to reduces the embezzlement, to divert the illegal act which, the burglary, damages, stops the loss and the waste, enhances the property commodity the use efficiency and the effect, guaranteed that the accounting information real reliable and so on aspects have the vital significance. Therefore, how to strengthen to the internal control which stores goods, is an important topic which throughout in the business management activity studies.
Key words Goods in stock Accounting Internal control
