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库存管理对于现代经营企业的管理意义体现在人、财、物三个方面:人力成本的合理化配置、直接财务成本的冲击以及物流管理的成效。而对于烟草商业企业而言,日均库存量偏高、库存周转次数低、资金占用量大等三大问题一直是烟草企业日常经营中面临的管理难题。故此,按照关键路径的“采购精确度”和“营销均衡度”两个准则,拟定内含实际工作环节的烟草商业企业卷烟日均库存量管理控制评价指标体系,从库存顽疾的源头进行管控和梳理,有助于系统条理而有针对性地缓解卷烟日均库存压力。
The management significance of inventory management to modern management enterprises lies in three aspects: people, money and goods: the rationalization of manpower costs, the impact of direct financial costs and the effectiveness of logistics management. For tobacco commercial enterprises, the three major problems such as high average daily inventory, low inventory turnover and large fund occupation have always been the management problems faced by tobacco companies in their daily operations. Therefore, in accordance with the key path of “procurement accuracy ” and “marketing balance ” two criteria, the development of the actual work part of tobacco commercial enterprises daily average inventory management control evaluation index system, from inventory of ill Source control and sorting, help to systematically and systematically ease the average daily inventory pressure on cigarettes.