摘要
目前煤炭企业尤其是许多大型煤炭企业,在物资采购及库存管理上存在很多薄弱环节,与企业发展的形势和要求不相适应。这个问题如不用科学的方法及时解决,势必对企业造成资金上的大量浪费,最终影响企业的长远发展。首先分析了煤炭企业采购与库存管理的现状,然后从降低采购成本以及推行进一步扩大代储采购降低库存资金两方面阐述煤炭企业采购与库存管理的改进措施,对于煤炭企业正常生产的保证、采购成本的降低具有重要意义。
At present, coal enterprises, especially many large coal enterprises had many weak links existed in the material purchase and inventory management, which would be inadequate to the situation and requirements of the enterprise development. If this problem could not be timely solved with a scientific method, the problem would cause great waste in the funds to the enterprises and finally would be affected to a long term development of the enterprises. The paper firstly analyzed a status on the purchase and inventory management of the coal enterprises and then from a reduction of the purchase cost and promotion of a further expanded consignment storage to reduce the inventory funds, the paper stated the improved measures of the purchase and inventory management of the coal enterprises, which could have important significances to ensure the normal production of the coal enterprises and to reduce the purchase cost.
出处
《煤炭经济研究》
2014年第12期66-68,共3页
Coal Economic Research
关键词
物资采购
库存管理
煤炭企业
material purchase
inventory management
coal enterprise