我国制造业企业库存管理的现状问题和对策研究

The Measures Study Based on the Fact and Problems of Manufacturers' Inventory Management in China

库存是制造业企业生存与发展的基础。制造业企业库存管理水平的高低,对其实施低成本战略,获取利益最大化以及增强企业整体实力具有极其重要的意义。文中从我国制造业企业库存管理的现状出发,分析了企业存在的库存管理制度不健全,库存量不合理、资金占用过大,库存会计核算不准确,以及企业信息化程度较低等制约库存管理健康发展的问题,提出了完善库存管理制度,优化库存管理方式,减少库存量,加强库存财务核算,以及实现库存管理信息化等对策,提高我国制造业企业库存管理水平。

Inventory is the basis for survival and development of the manufacturers.The inventory management level in manufacturers has great significance for its low cost strategy to get maximum benefit and enhance overall strength.From the inventory management fact in China,it analyzes the inventory management problems that include the defective management systems,the unreasonable inventory,the excessive inventory and cost,the inaccurate accounting,and the low informatization.These measures to strengthen management awareness,improve management concepts,perfect inventory management system,optimize inventory management,reduce inventory,strengthen financial accounting,and achieve staff inventory management with informatization,ect.are proposed for improving the inventory management in China.