成本控制 8（cost control 8）.docVIP

成本控制 8（cost control 8） Enterprise control inventory cost of financial management technology time: 2006-12-14 14:09 source: free paper net Author: Lin Yonggui Click: 127 times Abstract: the competition in the world depends mainly on enterprise cost management, the key is the relative cost, an enterprise has advantages or disadvantages in the enterprise management strategy is in an extremely important core status. Inventory as an important asset of an enterprise, directly to the competitiveness of enterprises, the article pointed out that the inventory cost control is to measure whether the enterprise has an important competitive advantage criteria. Keywords: inventory cost control technology The goal of cost management is no longer decided by the short-term direct cause of profit maximization, but on the strategic level of more breadth and depth. From the breadth of view, from the enterprises internal cost management to supply chain cost management; from the depth point of view, from the traditional cost management to lean cost management. Description of inventory cost control Enterprise management must pay more attention to cost, and cost management must be more. However, the traditional cost management has been unable to meet the needs of modern enterprise cost management because of many shortcomings. Although the community has been advocating new advanced concept of cost management, but little success. Because of the lack of knowledge and the defects in actual operation, especially for the control and management of inventory costs. In practice, there are still major deficiencies and shortcomings, mainly in four aspects. 1. inventories are liabilities. Some enterprises still stubbornly believe that inventory is the assets of an enterprise and a sign of wealth. This concept has led to a large backlog of inventory, excessive inventory costs. In fact, this is outdated old-fashioned idea, Mike, President of DWLL. DELL said, inventory is not assets, but liabilities, thi