摘要
目前重形态存货,轻价值形态管理;重存货管理的形式,轻存货管理的实效;重存货的一般管理,轻重大问题处理的存货管理现状等问题,一直在困扰着众多企业。应建立健全财务控制存货管理系统,选用恰当的信用政策,加强存货决策和存货控制。对存货进行不定期抽查审计和积极处理超储积压物资,是发现管理隐患、堵塞管理漏洞的有效途径,也是促进其起到现代企业存货的最优化管理的作用。
Nowadays, many enterprises are puzzled by the following problems: value physical inventory, but disvalue its value management; value the form of inventory management, but disvalue its actual effect; value common management of inventory, but disvalue the management of disposing serious problems. Therefore, we should establish an effective inventory managing system of financial control, choose proper credit policy, and strengthen inventory decision and control. Furthermore, we can promote the function of optimal management of modem business inventory through aperiodically selective examination and audit on inventory, well-handled overstock and stockpile items, etc. to discover and interdict imperfect management.
出处
《商业经济》
2007年第6期53-55,共3页
Business & Economy
关键词
企业存货
存货取得成本
存货储存成本
最优存货
enterprise inventory, obtaining cost of inventory, storing cost of inventory, optimal inventory