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物质作为企业的一项重要流动资产,其在资产中所占比重较大,因此,存货管理效率的高低,直接关系到资金占用水平和资产运作效率,对企业财务状况影响很大。文章论述了存货管理在企业管理中的重要地位、存在风险成因及应对措施,从而强化存货内部控制和风险防范机制,挖掘企业第三利润源,从容应对金融危机。
As an important current asset of an enterprise, substance occupies a large proportion of assets. Therefore, the efficiency of inventory management is directly related to the level of fund occupation and the operational efficiency of assets, which has a great impact on the financial status of the enterprise. This article discusses the important position of inventory management in enterprise management, causes of risks and countermeasures, so as to strengthen the internal control of inventory and risk prevention mechanism, excavate the third profit source of the enterprise and calmly deal with the financial crisis.