英语翻译摘要存货是企业流动资产中的一个重要项目,一般占流动资产总额的40%—60%.当前有许多企业,对存货管理的重要性认
英语翻译
摘要
存货是企业流动资产中的一个重要项目,一般占流动资产总额的40%—60%.当前有许多企业,对存货管理的重要性认识不足,管理粗放,仅限于日常管理,忽视存货的限额管理和数量管理.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.存货管理的好坏也密切关系到整个公司和公司利益的相关者,因此,必须重视对存货的管理.本文从企业财务管理的存货管理方面论述了存货管理在企业管理中的重要地位及存货管理中存在的问题,并阐述了如何加强加强存货管理,以增加企业利润.
企业置留存货的原因一方面是为了保证生产或销售的经营需要,另一方面是出自价格的考虑,零购物资的价格往往较高,而整批购买在价格上有优惠.但是,过多地存货要占用较多资金,并且会增加包括仓储费、保险费、维护费、管理人员工资在内的各项开支,因此,进行存货管理目标就是尽力在各种成本与存货效益之间做出权衡,达到两者的最佳结合,这就是存货管理的目标.
随着市场经济的不断完善,对企业的生存和发展要求越来越高.保证生产的顺利进行的前提条件就是保证企业生产所需的原、燃料的充足、及时供应,也就是说企业的存货资源不能匮乏,但是企业又不能大量囤积货物,保证生产顺利进行与存货占用的多少成为企业管理的突出矛盾,而解决这一矛盾的关键,就是要解决好企业物流的管理中对存货的管理,存货管理对企业的生产经营和可持续发展显得尤其的重要.
摘要
存货是企业流动资产中的一个重要项目,一般占流动资产总额的40%—60%.当前有许多企业,对存货管理的重要性认识不足,管理粗放,仅限于日常管理,忽视存货的限额管理和数量管理.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.存货管理的好坏也密切关系到整个公司和公司利益的相关者,因此,必须重视对存货的管理.本文从企业财务管理的存货管理方面论述了存货管理在企业管理中的重要地位及存货管理中存在的问题,并阐述了如何加强加强存货管理,以增加企业利润.
企业置留存货的原因一方面是为了保证生产或销售的经营需要,另一方面是出自价格的考虑,零购物资的价格往往较高,而整批购买在价格上有优惠.但是,过多地存货要占用较多资金,并且会增加包括仓储费、保险费、维护费、管理人员工资在内的各项开支,因此,进行存货管理目标就是尽力在各种成本与存货效益之间做出权衡,达到两者的最佳结合,这就是存货管理的目标.
随着市场经济的不断完善,对企业的生存和发展要求越来越高.保证生产的顺利进行的前提条件就是保证企业生产所需的原、燃料的充足、及时供应,也就是说企业的存货资源不能匮乏,但是企业又不能大量囤积货物,保证生产顺利进行与存货占用的多少成为企业管理的突出矛盾,而解决这一矛盾的关键,就是要解决好企业物流的管理中对存货的管理,存货管理对企业的生产经营和可持续发展显得尤其的重要.
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Inventory is the enterprise current assets is an important project, generally accounts for40% of the total assets of60% - flow. Currently there are many enterprises, the lack of awareness of the importance of inventory management, management extensive, confined to the daily management, inventory management and ignore the quota quantity management. Inventory as a large proportion of the assets, directly relate the enterprise the fund to take the level as well as the assets operation efficiency. Inventory management is also closely related to the entire firm and the interests of the company related, therefore, must attach importance to the management of inventory. This paper from the enterprise financial management inventory management aspects of inventory management in the enterprise management in the important position and inventory management in the problem of existence, elaborated how to strengthen strengthen inventory management, in order to increase the profit of the enterprises.
Business retention inventory because on the one hand in order to ensure the production or sale of the business needs, on the other hand is from price considerations, purchase materials prices tend to be higher, and the entire batch of purchase price concessions. However, too much inventory to take up more funds, and increases the storage charges, insurance premium, including maintenance, management personnel salary, expenses, therefore, inventory management goal is to in various trade-offs between costs and inventory benefits, achieve the best combination of both, this is the inventory management goal.
With the perfection of market economy, the survival and development of enterprises increasingly high demand. To ensure smooth production premise condition is to ensure that enterprises for production of raw and fuel, adequate, timely supply, that is to say the stock of enterprise resources can not be deficient, but the enterprise is not large hoard goods, ensure smooth production and inventory management for the enterprise to occupy much of the outstanding contradictions, and resolve this one contradiction the key is to solve good business, logistics management in the management of inventory, inventory management, production and operation of enterprises and sustainable development is particularly important.
Business retention inventory because on the one hand in order to ensure the production or sale of the business needs, on the other hand is from price considerations, purchase materials prices tend to be higher, and the entire batch of purchase price concessions. However, too much inventory to take up more funds, and increases the storage charges, insurance premium, including maintenance, management personnel salary, expenses, therefore, inventory management goal is to in various trade-offs between costs and inventory benefits, achieve the best combination of both, this is the inventory management goal.
With the perfection of market economy, the survival and development of enterprises increasingly high demand. To ensure smooth production premise condition is to ensure that enterprises for production of raw and fuel, adequate, timely supply, that is to say the stock of enterprise resources can not be deficient, but the enterprise is not large hoard goods, ensure smooth production and inventory management for the enterprise to occupy much of the outstanding contradictions, and resolve this one contradiction the key is to solve good business, logistics management in the management of inventory, inventory management, production and operation of enterprises and sustainable development is particularly important.
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