问诊客车企业存货管理“顽疾”

A Discussion of Serious Problems of Inventory Management of Bus Industry

在我国客车企业报表中,存货是资产负债表中数量较大的一项。对于以生产制造为主营业务的客车企业来说,存货的重要性毋庸置疑。储备一定量的存货能使生产得到正常有序的进行,能为企业的生产和销售提供较大的机动灵活性。但是过量的存货又会在流动资金中占比较大,

For many bus companies, inventory is always the bigger and important item on the balance sheet. The article took the H Company as example to discuss the serious problem of inventory management, and also brought forward a few solutions to the issue.