JIT这种先进的管理模式引入我国,被企业逐渐采纳和广泛应用,并在降低产品成本、加快资金周转速度、快速响应顾客等方面都取得了很好的效果。“零库存”概念同时也受到各行业的青睐，成为一个热门话题。实际上“零库存”是指企业库存量接近于零,只是实现库存合理化的一种形式，是指商品在生产、流通、销售等经营环节中,在提高资本增值率、降低积压风险的前提下,商品以少量的仓库存储形式存在,而大部分则处于周转状态的一种库存方式。此文对零库存问题进行了一些思考，较为客观的对零库存状况做出描叙和评价，指出“零库存”有着自己的行业属性，不应该成为各企业盲目追求的“圣经”，而应该结合自己的行业特征，合理安排库存,更好的实现效率最高、利润最大等企业发展的核心目标。【关键词】零库存；企业；物流；可行性；JIT
【ABSTRACT】An advanced management mode JIT was introduced in China, which has been gradually adopted and widely used, and has achieved a very good results in the reduction of costs, accelerate cash-flow speed, rapid response to customers. Zero inventory concept has also become a hot topic as it is favored by various sectors. Actually zero inventory means the enterprise inventory close to zero. It only means a form of rationalization of inventory, and means goods that in the condition of production, circulation, sales and other operating segments. Under the premise in increases in capital value rate and reduce the backlog risk. A small number of commodities are exist in the form of warehouse storage, and most are in working state of in the way of stock. This article has some thought on zero inventory which describes and evaluates the situation of zero inventory objectively, to make that "zero inventory" has its own attributes, the enterprises should not be a blind pursuit of the "Bible". Instead, we should combine the characteristics of our own industries, reasonable arrangements for inventory, and to realize the core objective of enterprise development, such as the highest efficiency, the most profitable.
【KEY WORDS】zero inventory; enterprise; logistics; feasibility; JIT
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