摘 要存货属于流动资产，并且在资产负债表中占据极为关键的位置，属于利润表当中销售成本及收入来源的基础，伴随国内市场竞逐的持续加剧，存货成本控制获得愈来愈高的关注。它属于公司生产运作中的主要活动之一，公司借助对存货成本的管控，不但能够确保生产运作活动平稳而持续地开展，并且还能够促使公司的销售成本减少，让公司产品获取定价优势，如此经济效益增加，保证公司营业水平在同业当中位于领衔位置。本文对广州凯特五金有限公司存货成本控制进行研究发现，该公司存货成本控制存在着诸多问题，主要体现在采购环节成本控制、库存阶段管理控制不当导致成本久而不降。此外，由于公司缺乏存货评估体系、存货信息化管理水平落后，因此存货不合理导致成本攀升。鉴于此，建议公司应加强采购环节成本控制，加强库存阶段的管理，引入内部控制评价体系，提高企业存货信息化管理水平，从而加强公司存货成本控制。关键词：凯特五金 存货成本 成本控制Abstract Cost is the basis of making profits, an enterprise only to do the cost to the minimum in order to seek more profits. How to minimize the cost, how to seek more profits for the development of the enterprise, these are the first things an enterprise needs to consider. At present, the domestic many enterprises there is a big problem in terms of production cost control, the cost of production if the control is not good, the survival of the relationship with the enterprise as a whole, only an enterprise always keep in mind the importance of the cost control in the production was able to continuously innovate, to seek a new way of production cost control, this way, enterprises can in the increasingly fierce competition for a place to avoid falling to pieces. Auto industry also is such, of course, a car companies only in the internal of enterprise production cost control, grasp every bit of auto production line, do not waste materials, not spend a little money, to do their best to minimize the production cost, ...
