关于改进存货周转指标的探讨

Discussion on Improving Inventory Turnover Index

存货周转率是分析企业的存货管理能力的重要指标。然而,传统的存货周转率计算公式存在着一定的问题,不能合理地反映存货的流转状况,从而无法对企业的营运状况作出正确的判断。本文从改进计算期平均存货余额的计算方法、结合ABC分类法以及结合资金流等方面提出相应的改进建议。

Inventory turnover is one of the important indexes commonly used in enterprise financial condition analysis.However,there are certain defects in the formula so that it can＇t accurately reflect the real circulation of all kinds inventory of enterprise and then can＇t make the right judgment on enterprise＇s operating conditions.This paper mainly analyzes some factors such as the calculation method of average inventory balance,the enterprise inventory structure and different forms of marketing which make influence on inventory turnover,and based on this,puts forward to the corresponding improvement suggestions.