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企业控制存货成本的财务管理技术
引用本文:王棣华. 企业控制存货成本的财务管理技术[J]. 世界标准化与质量管理, 2008, 0(10): 39-43
作者姓名:王棣华
作者单位:东北财经大学内部控制与风险管理中心,辽宁,大连,116025
摘    要:成本控制是提高企业经济效益的关键环节,存货是企业资产的重中之重,存货成本控制自然就是企业财务管理的重要组成部分。存货作为重要资产,直接影响企业竞争力的强弱,存货成本控制是衡量企业是否具有竞争优势的重要标准。基于此,文章对存货成本控制存在的问题,及其控制的路径技术和深度技术进行了阐述,以降低存货成本。

关 键 词:存货  成本控制  财务管理  技术

Financial Management Technology of Controlling Inventory Cost of Enterprise
Wang Dihua. Financial Management Technology of Controlling Inventory Cost of Enterprise[J]. World Standardization & Quality Management, 2008, 0(10): 39-43
Authors:Wang Dihua
Abstract:Controlling inventory costs is an important component in enterprise's financial management as the cost controlling is the key step in improving enterprise's economic benefit, and the inventory is the critical part in enterprise's assets. The inventory, an important asset, affects the competitiveness of an enterprise directly. As a result, controlling inventory costs is an important standard for measuring whether an enterprise has competitive advantage or not. Based on this, this paper introduces the existing problems and the measures of reducing inventory cost from perfecting the route technology and depth technology of cost controlling.
Keywords:inventory  cost controlling  financial management  technology  
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