基于ABC的企业原材料库存合理化设置研究  

Reasonable Inventory of Raw Materials in Enterprises Based on ABC

作　　者：何晓光[1] 

机构地区：[1]江苏商贸职业学院,江苏南通226011

出　　处：《景德镇学院学报》2016年第6期54-57,共4页Journal of JingDeZhen University

摘　　要：原材料库存的存在,可以使得企业更好地应付市场变化,保证生产正常有序地开展。但是,库存在为企业带来积极作用的同时,也隐含了不少问题和弊端。库存量过低就保证不了生产环节的连续性,较多的库存又占用了大量的运营资金,增加了企业经营成本,甚至使得企业经营出现困难。这就迫使企业必须为库存找到合适的优化模型,以降低成本。The inventory of raw materials will enable the enterprises to cope with changes in the market better,and ensure that the production can go smoothly. Stocks have positive effects on the enterprises,but it also brings a lot of problems and disadvantages. Low inventory cannot guarantee the continuity of production processes,while high inventory will take up a lot of working funds and increase the inventory cost,and even make business operate with difficulty,which will force the enterprises to find a suitable inventory optimization model to reduce the cost.

关 键 词：成本 ABC分类法 经济订购批量 

分 类 号：TB491.3[一般工业技术]