文档介绍：Abstract
Inventory is a very important current asset in pany. The value for inventory is high, the mobility is fast, the movement range is wide, and it is easy to devalue, destroy and lose. The management level for inventory directly affect cash flow and asset turnover, and finally affect profit, the profit is the chiefly aim for pany it is a significant way for enterprise control cost by strengthening management for inventory.
In the past several years, the amount for inventory surged in a lot of enterprise since the financial crisis and RMB revaluation. Such as iron and steel Enterprises, Real pany, pany and Sporting pany. Under this circumstance, it is possible for pany passing the crisis by adjusting output and sales promotion since they own abundant assets and cash. But most small business have been closed down due to the breakage of cash which caused by huge inventory. Cash flow is the king, it is more important than profit, pany which are profitable but no cash can be found everywhere shall be bankrupt. Consequently, the research on management for inventory for small business is important.
At present, The basic methods for management of inventory are ABC、JIT(just in
time)、EOQ(Economic Order Quantity).WE is a pany, this article research the inventory management of WE as a case. The management issues on inventory in WE are be detected and analysed, and many suggetion are given against issues. At last the conclusion is WE should design overall management method which cross from the purchase to sale and optimize inventory management according to her real stuation. And reform the management philosophy, management model and control inventory cost and cash occupation in WE can be reduced, finally its profit can be increase by 10% by this way. It is helpful for WE survived in crisis and developed smoothly in future.
Keywords: Inventory management; Cash flow; Internal controls; Small business
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