摘要
存货是企业流动资产的重要组成部分,不同的存货管理方法会让企业的资金占用呈现不同水平,因此存货管理对企业有着举足轻重的作用,是企业管理的核心。文章选取LZ公司为研究对象,分析LZ公司近年来的财务报表和实际经营管理情况,揭示其存货管理问题,提出改进措施,以期提高企业存货管理的水平。
Inventory is an important part of corporate liquidity,different inventory management methods will make the enterprise funds occupy at different levels,so the inventory management plays an important role in enterprises and is the core of enterprise management.This paper selects LZ company as the research object,analyzes its earnings in recent years and its actual management situation,reveals the problems of its inventory management,puts forward reasonable improvement measures so as to improve its inventory management level.
作者
陆艺
LU Yi(School of Accounting,Wuxi City College of Vocational Technology,WuXi 214153,China)
出处
《无锡职业技术学院学报》
2017年第6期50-53,共4页
Journal of Wuxi Institute of Technology
关键词
LZ公司
存货管理
存货管理效率
LZ company
inventory management
inventory management efficiency