摘 要
存货是满足企业正常生产和销售需要而持有的流动性资产，是能够给企业带来经济利益流入的重要经济资源。目前，我国的企业存货资金占整个资金总量的20%——30%左右，甚至有的企业（如房地产类的企业）该比率达50%以上，这决定着企业存货资金管理在整个资金流管理中举足轻重；同时也表明存货资金沉淀现象较为严重和普遍，增加了企业资金使用成本和存货风险成本。
本文结合对企业实际调查、问询、观察等方法，了解企业存货管理水平和存货质量的现状，发现存货管理中存在的问题，找出存货管理存在问题的原因，进一步分析影响存货管理的因素。通过对存货管理进行分析和研究，旨在加强企业存货管理，保证企业存货资金安全，保持资金持续的良性循环，提高存货周转率，降低资金使用成本和库存贬值损失风险，提高存货资金的使用效率和效益，实现资金在该环节增值，使企业在市场中获得竞争优势，谋求进一步的发展。
关键词：存货管理 库存水平 实时动态监控
Enterprise inventory management issues
——Hebei Hangxiao Steel Co., Ltd., for example
Abstract
Inventory held to meet the enterprises’ normal production and sales of liquid assets is an important economic resources can bring economic benefits will flow to the enterprise. At present, China’s corporate stock funds accounted for about 20% – 30% of the total funds, and even some companies (such as real estate class enterprises) the rate of more than 50%, which determines the corporate stock fund management in the entire funds flow management plays a vital role; also shows that stock funds precipitation phenomenon is more serious and widespread, an increase of the enterprise funds use costs and inventory risk costs.
In this paper, the actual investigation, inquiry, observation and other methods to understand the status of the enterprise level of inventory management and inventory quality, inventory management problem, to find out the cause of the problem of inventory management, and further analysis of the factors that affect inventory management. Inventory management, analysis and research, designed to strengthen the enterprise inventory management, to ensure the safety of business inventory funding, to maintain a virtuous cycle of funds will continue to improve inventory turnover, reduce the cost of the use of funds and inventory devaluation risk of loss, improve inventory efficiency in the use of funds and efficiency to achieve the value-added funds in the link, to enable enterprises to gain competitive advantage in the marketplace, and seek further development.
Key words: Inventory management Inventory levels Real-time dynamic monitoring
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