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存货在企业流动资产中的基本特征为分量重,流动性差。完善的存货管理制度对库存的有效整理和控制,会计核算和提高各种数据报表都有着重要意义。当今,很多企业在存货管理上存在很大缺陷,使得企业的资金周转不开,出现危机。本文主要分析企业存货的一些困局,并提出相应的处理对策,以解决问题,保障企业的正常运营。
The basic characteristics of inventory in the corporate liquid assets are heavy weight and poor liquidity. A sound inventory management system for the effective inventory and control of inventory, accounting and improve all kinds of data reports are of great significance. Today, many enterprises in the inventory management there is a big flaw, making the business capital turnover is not open, a crisis. This paper analyzes some of the predicament of the enterprise inventory, and put forward the corresponding countermeasures to solve the problem, to protect the normal operation of enterprises.