存货控制与经营效益研究  

A study on inventory control and operating efficiency

作　　者：李新娜[1] 葛守芬[2] 

机构地区：[1]浙江大学医学院附属妇产科医院,浙江杭州310010 [2]中国计量学院管理学院,浙江杭州310034

出　　处：《中国计量学院学报》2003年第3期196-199,共4页Journal of China Jiliang University

摘　　要：　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.

关 键 词：存货控制 经营效益 企业 经济批量法 订货成本 储存成本 财务管理 库存管理 应用 

分 类 号：F274[经济管理—企业管理] F275[经济管理—国民经济]