近年来,不少商业企业库存商品问题很多,如结构不合理、不适销、冷背呆滞、残损变质商品逐年增加,严重影响到企业的资金周转和市场供应.有的企业对这些商品大幅度削价处理,或派出大批人力进行推销,致使企业财力负担过重,出现亏损。解决这一问题的关键是要使企业适应新的市场态势,大力推行现代化管理方法。商品储存保本期分析就是一种行之有效的方法. 所谓商品保本期就是指商品购进以后,在储存阶段能够保本不亏的时间界限或最大极限。分析商品储存保本期至少有以下几个方面的作用:一是在购进工作中,有利于合理掌握购进数量,防止不管库存量、销售量盲目 In recent years, many commercial enterprises have many problems with their inventories, such as irrational structure, unsatisfactory sales, sluggish back-to-back, and deteriorating goods, which have seriously affected the capital turnover and market supply of enterprises. Some companies have substantially reduced the prices of these goods. Dealing with, or sending a large number of people to sell, resulting in overburdened financial resources and losses. The key to solving this problem is to enable companies to adapt to new market conditions and vigorously promote modern management methods. The analysis of commodity storage guarantee period is an effective method. The so-called commodity guarantee period refers to the time limit or the maximum limit that can be maintained without loss during the storage period after the goods are purchased. Analysis of the storage period of commodity storage has at least the following aspects: First, in the purchase work, it is beneficial to reasonably control the number of purchases and prevent blindly regardless of inventory and sales volume.