中小企业存货有效管理的重要性摘 要随着国家对中小企业扶持政策的颁布，中小企业的数量如雨后春笋般迅速增长，截止到 2018 年底，我国中小企业的数量已经超过了 3000 万家，个体工商户数量超过7000 万户，使得中小企业之间的竞争空前激烈。如何控制成本，提高资产管理水平 ，提升企业竞争力是中小企业亟待解决的问题。存货作为企业一项重要的非货币性资产，不可避免地存在自身价值减损的风险。因此，中小企业如何有效地管理存货，从根本上减少库存，降低存货持有成本与持有风险，提高中小企业盈利能力，是中小企业得以持续发展的必要途径。为此，本文从我国中小企业的实际情况出发，选取广东鸿泰服饰有限公司作为研究案例，分析其在存货管理过程中存在的问题，并吸收优秀企业存货管理的可取之处，为完善我国中小企业存货管理提出相应的建议，以期提高企业的资产经营效益，增强企业竞争力。关键词：存货管理；存货持有风险；资产经营效益IThe Importance of Effective Inventory Management in Small and Medium-sized EnterprisesAbstractWith the promulgation of the state's support policies for small and medium-sized enterprises, the number of small and medium-sized enterprises has mushroomed rapidly. By the end of 2018, the number of small and medium-sized enterprises in China has exceeded 30 million, and the number of individual industrial and commercial households has exceeded 70 million, making the competition between small and medium-sized enterprises unprecedented fierce. How to control the cost, improve the level of asset management and enhance the competitiveness of small and medium-sized enterprises is an urgent problem. As an important non monetary asset, inventory inevitably has the risk of its own value loss. Therefore, how to effectively manage inventory, fundamentally reduce inventory, reduce inventory holding cost and risk, and improve the profitability of small and medium-sized enterprises is the necessary way for the sustainable development of small and medium-sized ente...
