基于订单模式下存货管理的探索与实践  

Exploration and practice of inventory management based on order mode

作　　者：张伟[1] 戴敏[1] 沈克剑 Zhang Wei;Dai Min;Shen Kejian(Nanjing Research Institute of Electronics Technology,Nanjing 210039,China)

机构地区：[1]南京电子技术研究所

出　　处：《江苏科技信息》2019年第29期27-29,共3页Jiangsu Science and Technology Information

摘　　要：存货是企业的重要流动资产,是能够创造和提升价值的重要物资。文章针对制造业企业存货内部控制存在的常见问题,提出存货内部控制的改进措施,在企业中进行有效的实施,保证存货资产的安全完整,有效降低存货成本和风险,确保成本信息真实可靠,进一步降低了资金周转效率和速度。文章通过有效的措施提升了企业核心竞争力,有效地支撑了企业存货管理由成本中心向利润中心的战略转型,进一步促进了企业的高质量发展。Inventory is an important current asset of an enterprise and an important material that can create and enhance value.Aiming at the common problems existing in the inventory internal control of manufacturing enterprises,this paper puts forward the improvement measures of inventory internal control,which can be effectively implemented in enterprises to ensure the safety and integrity of inventory assets,effectively reduce inventory costs and risks,ensure the reliability of cost information,and further reduce the efficiency and speed of capital turnover.By means of the effective measures,the core competence of the enterprise is promoted.The strategic transformation of the enterprise inventory management from the cost center to the profit center is effectively supported,and the high-quality development of the enterprise is further promoted.

关 键 词：存货管理 成本 效益 

分 类 号：F253.4[经济管理—国民经济]