摘 要在这个社会经济迅速发展的时代，在各个企业不断开拓市场的同时，往往最不能忽略的是存货的管理，尤其是服饰行业。存货管理问题一直是服装行业难以解决的问题，通过对深圳爱衣贝贝服饰有限公司存货总量、存货周转以及存货占流动资产和总资产比重的现状进行分析，发现爱衣贝贝公司的存货周转效率偏低，存货占流动资金比重偏高，存货盈利能力较弱。通过进一步的研究发现，原因是爱衣贝贝公司的存货占用流动资金过大、存货周转天数过长、存货积压导致盈利能力变弱、企业生产柔性不够以及企业缺乏专业的存货管理人才。为有效的控制企业存货管理，爱衣贝贝公司每次生产都应合理的估计存货的经济批量，改变原有的生产销售模式，加强对存货的控制与监管，提高产品的生产柔性，最后培养专业的企业存货管理人才，从而降低企业存货积压的风险。关键字：爱衣贝贝公司 存货管理 存货周转 存货积压 Abstract.In this era of rapid socio-economic development, while various enterprises continue to open up the market, it is the most difficult question to solve inventory management, especially the clothing industry. It is a always difficult problem to solve the inventory management in the clothing industry. Through the analysis of the total inventory, inventory turnover and the proportion of inventory to current assets and total assets of Shenzhen Aiyibeibei Garment Co., Ltd., it is found that the efficiency of inventory turnover is low, the proportion of inventory to liquidity is high, and the profitability of inventory is weak. Through further research, it is found that the reason is that the inventory occupies too much liquidity, the inventory turnover days are too long, the inventory overstock leads to the weakening of profitability, the lack of production flexibility and the lack of professional inventory management personnel. In order to effectively control the enterprise inventory management, Aiyi Beibei Company should reasonably estimate the economic volume of inventory, c...
