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在我国客车企业报表中,存货是资产负债表中数量较大的一项。对于以生产制造为主营业务的客车企业来说,存货的重要性毋庸置疑。储备一定量的存货能使生产得到正常有序的进行,能为企业的生产和销售提供较大的机动灵活性。但是过量的存货又会在流动资金中占比较大,增加了企业的生产成本和管理费用,降低了利润率,制约企业进一步发展。本文以H公司为例,谈谈客车企业存货管理的“顽疾”问题,并给出相应的“治愈”方案,希望给业内人士带来启示。
In our bus company report, inventory is a larger number in the balance sheet. The importance of inventory is unquestionable for bus companies that are manufacturing-based. Reserve a certain amount of inventory can make the production be normal and orderly, can provide greater flexibility for the production and sales of enterprises. However, excess inventory will account for a large proportion of working capital, which will increase the production cost and management cost of the enterprise, reduce the profit margin and restrict the further development of the enterprise. This paper takes H company as an example to talk about the problem of “stubbornness” in the inventory management of bus companies and gives the corresponding “cure” plan, hoping to bring enlightenment to the industry.