存货是指企业在生产经营过程中为销售或耗用储存的物资,是企业流动资产的基本组成部分,企业存货占流动资产的比重较大,因此存货管理的主要目的,就是要控制存货水平,在充分发挥存货功能的基础上降低存货成本。而生产资金的管理又是存货管理中比较重要的内容之一。生产资金包括在 Inventory refers to the business in the production and operation of the process for the sale or consumption of stored materials is an essential part of corporate assets, corporate inventories accounted for a larger proportion of current assets, inventory management, the main purpose is to control the level of inventory, In the full inventory function based on the reduction of inventory costs. The management of production funds and inventory management is one of the more important content. Production funds included