在制造企业中,流动资产的很大一部分被库存占用了,然而随着市场竞争的日益激烈,在企业管理的其他环节降低成本的潜力已经不大,而降低存货成本仍有较大空间,所以降低存货成本已经逐渐成为企业的“第三利润源泉”。目前,一般制 In manufacturing enterprises, a large part of the current assets are occupied by the inventory. However, with the increasingly fierce market competition, there is not much potential for reducing costs in other aspects of business management, and there is still a lot of room for lowering the inventory cost Reduce inventory costs have gradually become the enterprise “third source of profit ”. At present, the general system