急求翻译!请帮我用英语翻译一下下面的摘要,谢谢!!

摘要存货是指公司在正常生产经营过程中为销售或者耗用而储备的物资,包括材料、燃料、低值易耗品、在产品、半成品、产成品及商品等。存货是企业的重要资源,存货管理水平的高低是对一... 摘 要

存货是指公司在正常生产经营过程中为销售或者耗用而储备的物资,包括材料、燃料、低值易耗品、在产品、半成品、产成品及商品等。存货是企业的重要资源,存货管理水平的高低是对一个企业内部控制效果的评价标尺。它直接关系到整个公司和公司利益的相关者,它是满足企业生产经营需要的重要财产物资,它能够为企业带来经济效益。因此,加强对存货的管理显得非常重要。
如今建材行业在我国已步入快速发展期,而存货管理对于企业的生产经营又起到了决定性的作用。因此,新的市场条件下,要促进建材行业市场竞争能力的提升,必须注重会计存货管理的优化。
本文以建材行业中的存货管理为出发点,分析研究了建材行业存货管理中存在的问题及其解决对策。文章主要是针对存货管理中成本和库存两个方面,分别对建材行业实际存在的库存数量不明确、采购成本偏高、库存积压以及短缺等问题做出了分析与探讨,并说明的该问题的存在对企业的影响。主要描述了大连市建材行业存货管理存在的缺陷、分析了缺陷产生的原因,继而寻求促进两者整体优化的解决措施。

关键词:存货管理;存货;建材行业
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2010-12-15
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Inventories refer to company in normal production and operation process for sale or production and consumption reserves of supplies, including materials, fuels, low-valued consumables, in products, semi-finished products, products and commodities, etc. Inventories are enterprise's important resources, inventory management level is to an enterprise internal control effect appraisal standard. It directly relates to the company and the interests of the company's stakeholders, it is satisfy the production and operation of enterprises need important assets, it can bring economic benefits for enterprises. Therefore, strengthens to the inventory management is very important.

Now building materials industry in China is stepping into the rapid development, and inventory management for the production and operation of enterprises and played a decisive role. Therefore, the new market conditions, in order to promote the building materials industry market competition ability to ascend, must notice to accounting inventory management optimization.

Based on the building materials profession of inventory management as the starting point, analyzed the building materials industry of inventory management problems and the solutions. Article is mainly directed against the inventory management cost and inventory two aspects respectively, the building materials industry actually exists inventory quantity is not clear, purchase cost on the high side, inventory and shortages, made the analysis and discussion of the problem, and explain the existence of influence on the enterprise. This article mainly describes dalian building materials industry inventory management, analyzes the defects of the cause of the defects, and seek to promote both whole optimization measures.

Keywords: inventory management; Inventory, Building materials industry
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