摘 要存货成本能否有效地控制和管理是一个企业能否在快速发展的社会中取得优胜的重要关键。本文以颐特公司为例，通过一系列的分析发现颐特公司的存货成本存在存货采购成本过高、库存产品过多，仓储费过高、存货管理不善导致存货成本过高、物流配送过高等问题；而使得公司产生这些问题主要是公司没有重视存货成本的合理规划和运用。根据该公司的数据中发现的问题，提出了一些可以改进颐特公司存货成本的建议，如可以控制存货采购成本、低价销售滞销品、合理规划生产利用存货、采用 ABC 分类法、加强物流管理机械化等方法，从根本上帮助公司缩减成本，有效地提高公司在经济社会中的竞争力。希望本文能够为颐特公司和其他有类似问题的公司提供一些建设性的意见。关键词：颐特电子公司 存货成本 内部控制AbstractWhether the inventory cost can be effectively controlled and managed is an important key for an enterprise to win in a rapidly developing society. Taking Yite Company as an example, through a series of analysis, it is found that the inventory cost of Yite Company is too high in inventory purchase cost, too many products in stock, too high in storage cost and too high in inventory management. Based on the problems identified in the company's data, some suggestions were made to improve the cost of the company's inventory, such as controlling the cost of purchasing inventory and keeping it low Selling unsalable goods at price, rationally planning production and utilizing inventory, adopting ABC classification method, strengthening the mechanization of logistics management and so on, fundamentally help the company to reduce the cost and effectively improve the competitiveness of the company in the economy and society. It is hoped that this article will provide some constructive advice to Eite and other companies with similar problems. Key words: YETE Electronics Inventory costs Internal controls 目 录一、 引言.......................................
