论文部分内容阅读
保持适当的存货是企业生产经营活动必需的,然而过多地保持存货却会增加企业资金的占用,也会增加各项开支。存货占用资金是有成本的,各项开支的增加更直接使成本上升。进行存货管理;就是要尽力在各种存货成本与存货效益之间做出权衡,达到两者的最佳结合。
Maintaining appropriate inventory is necessary for the company’s production and operation activities. However, maintaining too much inventory will increase the occupation of corporate funds and increase various expenses. Inventories occupy funds at a cost, and the increase in various expenses directly increases costs. The management of inventory is to make every effort to make a trade-off between various inventory costs and inventory benefits to achieve the best combination of the two.