铁路运输企业存货量确定方法的研究

Methods to Determine the Inventory Amount of Railway Enterprises

在总结铁路运输企业流动资产管理经验的基础上，分析评价了确定存货量的几种方法，依据铁路运输企业生产的特点和资金管理的要求，提出运用固定资产和双因素比例法确定铁路运输企业的存货量。

On the basis of summarizing the experience on current assets management of railway transportation enterprises,several methods of determining inventory amount are reviewed.According to the features of these enterprises,the method of fixed assets structure or the method of two factors scale is suggested.