凤鸣乳制品企业存货成本研究
摘 要
存货是满足企业正常生产和销售需要而持有的流动性资产，是能够给企业带来经济利益流入的重要经济资源。目前，我国的企业存货资金占整个资金总量的20%一30%左右，这决定着企业存货资金管理在整个资金流管理中举足轻重;同时也表明存货资金沉淀现象较为严重和普遍，增加了企业资金使用成本和存货风险成本。
本文结合凤鸣乳制品企业库存情况进行研究和实践，提出了以准时化采购以及ABC存货控制法和建立“物流成本”科目为核心的方案，旨在加强企业存货管理，保证企业存货资金安全，保持资金持续的良性循环，提高存货周转率，降低资金使用成本和库存贬值损失风险，提高存货资金的使用效率和效益，实现资金在该环节增值，使企业在市场中获得竞争优势，谋求进一步的发展。
关键词: 存货成本；准时化采购；物流成本Fengming Dairy Products Processing Enterprises
Abstract
Inventory is to meet the normal production and sales enterprise need and illiquid assets held, is able to give inflow of economic benefits to the enterprise is an important economic resources. At present, our country enterprise stock funds, of the total capital of the total amount of about 30% to 20%, and the decision on enterprise capital management in the capital stock management important; And it also showed that stock funds precipitation phenomenon is a serious and common, increase the enterprise financial cost and risk inventory cost.
This paper fengming dairy enterprise inventory situation research and practice, put forward by purchasing and just-in-time inventory control method and established ABC \"logistics cost\" subject as the core of the plan to strengthen enterprise inventory management, ensure the safety of fund, stock enterprise, and keep the money continue to benign circulation, improve inventory turnover, to reduce financial cost and inventory devaluation loss risk, improve inventory efficiency in the use of funds and efficiency, the realization fund in the link value-added, enterprise in competitive advantage in the market, and seek for the further development.
Keywords: inventory cost; just-in-time purchasing; the logistics
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