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企业存货积压适时预警系统的设计及运用
引用本文:王静,刘雪荣,权小宏,李明轩.企业存货积压适时预警系统的设计及运用[J].陕西行政学院学报,2002,16(2).
作者姓名:王静  刘雪荣  权小宏  李明轩
作者单位:西安交通大学,会计学院,陕西,西安,710061
摘    要:适时的会计信息,是管理者进行决策的必要依据。作为占投资40%的存货,直接影响着企业的资金占用、产品决策、市场的敏感程度、财务决策等。适时提供存货积压信息,一方面可以合理控制库存,提高存货周转速度,节约存货成本;另一方面可以加强物流管理,使物流成为市场产品的最佳反映,从而为企业决策提供依据。存货积压适时预警系统是在存货ABC分类法基础上,结合企业仓储的实际和企业决策信息的需求而设计的。它根据存货的几个重要指标,设定出存货积压预警等级,企业根据存货的预警等级进行存货积压的处理。

关 键 词:企业存货  预警系统  预警等级  会计信息

Design and application of enterprise excessive -inventory just -in -time warning system
WANG Jing,Liu Xue-rong,QUAN Xiao-hong,LI Ming-Xuan.Design and application of enterprise excessive -inventory just -in -time warning system[J].Journal of Shaanxi Administration School and Shaanxi Economic Management School,2002,16(2).
Authors:WANG Jing  Liu Xue-rong  QUAN Xiao-hong  LI Ming-Xuan
Abstract:Just-in-time accounting information is the essential basis, inventory Which is the 40%of investment ,affect the use of the capital , product decision, the degree of sensitivity, financial decision and so on. So just-in-time excessive inventory information can control inventory reasorablely , improve inventory turnover ,save inventory costs. IN the other hand , it can manage the flow of materials efficiently ,which is the best response of mark products ,and then afford basis for the enterprise decision . Excessive inventory just-in-time warning system based on the A B C, is designed by the actual inventory and the demand of enterprise decision information . It can afford inventory warning grades in according to some important index of inventory .The enterprise can use it to deal with excessive inventory.
Keywords:inventory  warning system  warning grade  accounting information  
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