摘要在我国，经济环境在不断地变化，而对于制造业来说就会出现很多不利于发展的现象。比如，制造业企业中的资产总额大部分都是企业的存货，因为造成制造业产生大量存货的原因有很多，所以我们就更应该找到解决问题的方法。在企业中，存货是非常重要的流动资产，想要让企业的经营活动正常的运行，就要更好的掌握存货产生的每一个重要步骤。足够的存货准备可以维护企业生产活动的正常运行,太多的存货量又会导致企业资金周转不顺畅,所以实行合理正确的存货管理问题非常有必要。农机械制造业的存货量比较高,管理难度非常大,给予我们的参考空间也是很宽广的。目前我国对存货最主要的研究方法是对供应链中存货的管理。本文以康美徕企业为例，分析了康美徕企业的企业现状,描述了企业在存货管理方面存在的问题,提出了解决问题的方法,做出了合理的改善建议。关键词：存货管理；流动资产；成本核算AbstractWiththecontinuousdevelopmentofeconomy,thecontinuousimprovementoftheenvironment.Atpresent,moreandmoremanufacturingenterprisesholdthestockduetovariousreasons,whichcausethestocktooccupyalargeproportioninthetotalassetsoftheenterprise.Asanimportantcurrentassetsofenterpriseorganization,inventorymanagementisanecessarymeanstoimprovethemanagementofenterprises.Inventoryrunsthroughallaspectsofproductionandmanagement,adequateinventoryreservestoensurethesmoothoperationoftheenterprise,andtoomanyoftheinventorywillgivebusinesscapitalturnoverrisk,theimplementationofreasonableandeffectiveinventorycostcontrolissignificant.Agriculturalmachinerymanufacturingindustryhasahigherproportionofinventory,managementdifficultyisgreater,morewidelyusedforreference.Inventorymanagementmethodisthemosteffectivemethodinthesupplychain.ThisarticlefromtheKMLcompanyinvestigationandstudy,analysisoftheKMLcompany'scurrentsituation,describestheenterpriseinventorymanagementproblems,putforwardthemethodtosolvetheproblem,madeareasonableimprovementsuggestions.KeyWords:inventorymanagement;currentassets;costaccounting目录摘要·············································································································IAbstract·······································································································II一、绪论·······································································································1（一）研究背景····························1（二）研究的目的和意义························21.研究目的····························22.研究意义····························2（三）国内外研究现状·························31.国外研究现状··························32.国内研究现状··························33.总结研究····························5（四）研究思路与方法·························51.研究思路····························52.研究方法····························5二、存货基本理论与基本概念····································...
