在公司企业中,管理人员能够获得什么样的存货水平信息?经验表明,这是许多公司的一个薄弱环节。我们将在本文中提出一种考察存货水平变动的方法,以提示和控制存货的短缺和超储。大多数公司是将整个存货价值按照业务类型作出适当的分类。以制造用的金属材料为例。首先可将它归入金属类,然后再细分为棒、板和管等。公司在每个时期(如每个月)要编制一份分别列示各种材料存货价值的报告书,并根据以往年度的数据绘制一张简单的图表,以提示存货水平的变动趋势。有些公司甚至还根据过去的用料数字计算出一些统计量,如存货可供使用的时期或存货周转率。 In the company’s business, what kind of inventory level information managers can obtain? Experience shows that this is a weak link for many companies. In this paper, we will propose a method for examining changes in inventory levels to prompt and control inventory shortages and overstocking. Most companies classify the entire inventory value according to the type of business. Take the manufacturing of metal materials as an example. First, it can be classified as a metal and then subdivided into bars, plates, tubes, and the like. In each period (such as each month), the company prepares a report that lists the value of various materials inventory, and draws a simple chart based on previous years’ data to indicate the trend of inventory levels. Some companies even calculated some statistics based on past material figures, such as inventory availability or inventory turnover.