摘 要存货的管理水平关乎着企业能不能持续经营，保证企业正常的运转。企业要想持续经营，就必须提高存货的管理水平，让公司的存货管理水平能够适应行业市场的变化趋势，保证公司正常进行经营。随着社会的快速发展，服装企业的存货管理对整个企业的生存与发展起着至关重要的作用，影响企业的财务状况和运作情况，还影响着企业的资金占用水平。本文以奈安服装公司为例，从存货账面构成、存货周转率分析以及存货占资产等比重企业其他财务状况去分析企业的存货管理，发现企业存货积压严重、存货占资产比重过大、存货周转缓慢、采购计划不完善、缺乏一个完善的存货管理机制等问题，也提出相应的对策，对策如下：合理地预测和控制存货量、完善采购计划、加强创新竞争力扩大市场需求、有效管理货币资金、建立有效的存货管理机制。通过对策企业提高了存货管理水平，也提高了企业的竞争能力，让企业在竞争激烈的新时代中持续发展。关键词：存货管理 存货周转率 资金AbstractThe level of inventory management is related to whether the enterprise can continue to operate and ensure the normal operation of the enterprise. If an enterprise wants to continue to operate, it must improve its inventory management level so that the company's inventory management level can adapt to the changing trend of the industry market and ensure the normal operation of the company. With the rapid development of society, the inventory management of clothing enterprises plays a vital role in the survival and development of the whole enterprise, affecting the financial situation and operation of the enterprise, and also affecting the level of capital occupation of the enterprise. Taking Naian Garment Company as an example, this paper analyzes the inventory management of the enterprise from the aspects of inventory book composition, inventory turnover rate and other financial conditions of the enterprise with the proportion of inventory to assets. It finds that the enterprise has serious inventory overstock, excessi...
