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1、企业存货成本管理之道（Thewayofenterpriseinventorycostmanagement）ThewayofenterpriseinventorycostmanagementInventoriesaregoodsorgoodsthatareheldorsoldforsaleinthecourseofnormalproductionandoperation,Or,inordertomakeamove,stilloutoftheprocessofproduction,orintheproductionprocessortheprovisionoflaborservicesp
2、rocessMaterials,materials,etcusedin.Ithasthefollowingcharacteristics:first,thecurrentassets,usuallywithinayearorItissoldorusedinabusinesscycle,i.e.,fromconstantsales,replacementorconsumption,Havestrongliquidity,butrelativelycash,accountsreceivableslightlylower;twoistheparadeofassetstoacertainex
3、tentExistenceofmaterialform.I.importanceofinventorycostmanagementCostconscious,enterprisemanagerspaymoreandmoreattentiontocostmanagementandcontrol,havebeenfullyrealizedThepotentialforcostreductionisendless,anditisamodernsenseofcostinthefullsense.CostcontrolIFirst,thetwobasicconceptsofcostsaving
4、andcostavoidanceareintegratedintotheproductlifecyclebusinessprocessThecostcontrolofengineeringmethods,organization,implementation,anddiversificationofaccountingmeasures.Controlinventorycostsforthefollowingreasons:inventoryisanimportantassetoftheenterprise,inthecurrentassetsTothetotalassetsofala
5、rgeproportion;inventoryaffectthecurrentprofitsandlosses;reduceinventorycanbeeffectivelyreducedEmbezzlementoffundsandreducebusinessrisk,improvethecompany'sfinancialconditionandimprovingriskresistance.Two,inventorycostcontrolproblemsTherearemanydefectsininventorycostmanagement,whichdonotmeetthere
6、quirementsofmodernenterprisecostmanagement.1.Inventoriesarenotassets.Theaveragebusinessconsidersinventorytobeassetsandisoptimisticthatitwillberealized."Inventoryisnotassets,butliabilities,"saysMike,PresidentofDELL,DELL,becauseithastoomanyInventorymustbepaidforalargeamountofstoragecosts.Andwhena
7、largeamountofmoneyistakenupbytheenterprise,itcannotWhencashisrealizedintime,thefinancialriskoftheenterpriseincreases.2,financialmanagementoversight.Onlypayattentiontothemanagementofphysicalformofstock,thatis,payingattentiontothere
