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1、企业存货成本管理之道（Thewayofenterpriseinventorycostmanagement）ThewayofenterpriseinventorycostmanagementInventoriesaregoodsorgoodsthatareheldorsoldforsaleinthecourseofnormalproductionandoperation,Or,inordertomakeamove,stilloutoftheprocessofproduction,orintheproductionprocessorthepr
2、ovisionoflaborservicesprocessMaterials,materials,etcusedin.Ithasthefollowingcharacteristics:first,thecurrentassets,usuallywithinayearorItissoldorusedinabusinesscycle,i.e.,fromconstantsales,replacementorconsumption,Havestrongliquidity,butrelativelycash,accountsreceivablesl
3、ightlylower;twoistheparadeofassetstoacertainextentExistenceofmaterialform.I.importanceofinventorycostmanagementCostconscious,enterprisemanagerspaymoreandmoreattentiontocostmanagementandcontrol,havebeenfullyrealizedThepotentialforcostreductionisendless,anditisamodernsenseo
4、fcostinthefullsense.CostcontrolIFirst,thetwobasicconceptsofcostsavingandcostavoidanceareintegratedintotheproductlifecyclebusinessprocessThecostcontrolofengineeringmethods,organization,implementation,anddiversificationofaccountingmeasures.Controlinventorycostsforthefollowi
5、ngreasons:inventoryisanimportantassetoftheenterprise,inthecurrentassetsTothetotalassetsofalargeproportion;inventoryaffectthecurrentprofitsandlosses;reduceinventorycanbeeffectivelyreducedEmbezzlementoffundsandreducebusinessrisk,improvethecompany'sfinancialconditionandimpro
6、vingriskresistance.Two,inventorycostcontrolproblemsTherearemanydefectsininventorycostmanagement,whichdonotmeettherequirementsofmodernenterprisecostmanagement.1.Inventoriesarenotassets.Theaveragebusinessconsidersinventorytobeassetsandisoptimisticthatitwillberealized."Inven
7、toryisnotassets,butliabilities,"saysMike,PresidentofDELL,DELL,becauseithastoomanyInventorymustbepaidforalargeamountofstoragecosts.Andwhenalargeamountofmoneyistakenupbytheenterprise,itcannotWhencashisrealizedintime,thefinancialriskoftheenterpriseincreases.2,financialmanage
8、mentoversight.Onlypayattentiontothemanagementofphysicalformofstock,thatis,payingattentiontothere
