存货控制与经营效益研究

A study on inventory control and operating efficiency

针对企业存货进行财务管理现状的分析,认为运用经济批量法对企业的存货进行订货控制,可以降低企业存货的订货成本和储存成本,从而提高经营效益.在资产项目财务管理中,作者引入了现代库存管理理念.

Inventory is an asset that has complicated classifications and takes up huge capital in any type of enterprises. Whether or no the capital usage in inventory is crucial to the overall financial state of the company. This paper analyzes the prevalent inventory management method from of accounting point the view of. We then conduct order control using economical batch ordering method to reduce the inventory building cost and holding cost and improve operating efficiency. In this way we are able to introduce the modern inventory control idea.