摘 要在企业中，存货是企业重要的资产，它连接了企业的生产与经营，不仅是企业成本的因素之一，也是衡量企业是否具备竞争优势的重要标准。因为存货的存在会占据大部分的流动资金，而且有很多种类，所以一旦忽视了对存货成本的管制，就会造成不必要的损失。文章从晋鹏公司存货成本管理的现状入手，指出其存在货物种类多、商品积压、变现能力差等的问题，提出控制采购成本、强化成本管理意识、健全信用管理等方面的对策意见。关键词：晋鹏公司；存货管理；强化意识；控制成本 Abstract In an enterprise, inventory is an important asset of the enterprise. It connects the production and operation of the enterprise. It is not only one of the factors of the enterprise's cost, but also an important criterion for measuring whether the enterprise has a competitive advantage. Because the existence of inventory will occupy most of the liquidity, and there are many types. So once the control of inventory costs is ignored, it will cause unnecessary losses.The article starts with the current situation of Jinpeng Company's inventory cost management, and points out that it has problems such as many types of goods, backlog of goods, and poor liquidity. Put forward countermeasures and suggestions on controlling procurement costs, strengthening cost management awareness, and improving credit management.Keywords:Jinpeng company; Inventory management; Strengthen consciousness; Control cost目 录引言................................................................- 4 -一、存货成本管理....................................................- 4 -（一） 存货成本管理的内容与方法.....................................- 4 -（二）存货成本管理的重要性..........................................- 5 -二、 晋鹏公司基本情况...............................................- 5 -（一） 晋鹏公司简介.................................................- 5 -（二） 公司的存货成本管理模式............................
