山东钢铁存货管理中存在的问题与对策

存货作为公司的一项占有很大比例的资产，直接关系到企业的资金占用水平以及资产运作效率。存货管理的好坏密切关系到整个公司的利益，因此，必须重视对存货的管理。山东钢铁在中国钢铁行业中占有重要地位，其存货管理问题在钢铁行业是较有代表性的。
    从2008年经济危机开始，钢铁行业进入了经营寒冬，铁矿石等原料成本居高不下，同时市场对钢铁需求大幅减少。大量的存货，使得钢铁企业的资金链更加吃紧，研究如何加快存货周转及如何减少存货对资金的占用显得更为重要。本文试图通过对这一个个例的研究，从中抽取共性，从而为其他钢铁企业提供借鉴，同时提出自己对存货成本管理的合理化建议。这些都将对中国钢铁行业的发展有一定帮助。
关键词：成本增加；存货管理；资金占用

Abstract
    As a large proportion of the company's assets, stock directly bears upon the level of fund occupation and effeciency of asset operation of the enterprise. Inventory management will have a close bearing on the overall interests of the company and the company, therefore, must attach importance to the management of stock. Shandong iron and steel in Chinese steel industry occupies an important position, the inventory management problem in the steel industry is the representative。
    From the economic crisis began in 2008, the steel industry has entered into the winter, high cost of raw materials such as iron ore, well, demand for steel. A lot of inventory, makes the iron and steel enterprise's capital chain is more tight, how to reduce inventory capital takes up is more important. This paper tries to through the study of such a case, extracts general character, so as to provide reference for other iron and steel enterprises, and puts forward reasonable suggestions to the inventory cost management. These will have help to the development of China's steel industry.
Key words：cost increase ;  inventory management ;  fund occupation

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