摘要
在日益激烈的市场竞争中,企业只靠提高产品售价获取利润已不现实,产品售价不变甚至降低的情况下,降低成本就显得十分重要。企业存货利用程度好坏对财务状况影响很大,加强存货管理成为财务管理一项重要内容。
In the increasingly fierce market competition,it's not realistic that enterprises rely on raising prices to make profits. It is very important to reduce costs when products price remain unchanged or even reduced. Business inventories utilization degree has a great impact on the financial position. Therefore,enhancing inventory management is an important element of financial management.
出处
《黑龙江对外经贸》
2009年第9期87-88,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
企业
存货管理
enterprises
inventory management