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出版单位存货管理的问题分析与改进建议
Authors
董为民
Publication date
10 May 2006
Publisher
Abstract
据2004年国有企业财务决算反映,出版单位存货占资产总额的22%,占流动资产的33%,存货已成为出版单位的主要资产,存货质量的好坏直接影响着出版单位资产总体质量状况。在近几年各地陆续开展的清产核资及核销资产损失工作中发现,存货损失比例普遍偏高,其中除了历史、市场等原因外,更多地表现为出版单位对存货管理缺乏足够的重视,至少说明管理没有到位。本文正是从这一角度入手,阐述了出版单位加强存货管理的必要性和方法
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Last time updated on 10/06/2020