摘要:随着我国经济的快速发展，企业存货成本控制的效果直接影响到企业的竞争能力，企业生存发展的潜力也同样受到影响。可靠、准确、快速和实用的存货成本控制理论已成为现代企业的一种实际需要。存货成本控制是制造企业运营的重要环节之一，如果能够将存货的采购、仓储和物流的成本进行合理有效的控制，将使企业取得最佳经济效益。目前许多企业的存货成本控制的现状并不乐观，存在的问题也较多，导致企业的存货成本控制效果不佳，适应不了现代市场经济的发展。因此，本文基于此立足点，结合连云港市东旭机械制造有限公司实际情况，进行分析，提出了合理的成本控制方法，试图使公司存货成本控制效率不断提高，提升公司竞争力。

　　　本文采用案例分析的研究方法，以连云港市东旭机械制造有限公司为例，从存货成本控制的背景、研究意义展开，对企业的存货成本控制中采购、仓储与物流三个环节现状进行重点分析，指出连云港市东旭机械制造有限公司存货成本控制存在的问题，并针对这些问题建议采取相应的合理化措施。

关键词 存货成本；经济订货；ABC管理法

Abstract:With the rapid development of China’s economy, the effect of inventory cost control directly affects the competitive ability of the company, and so is the potential of the survival and development of the company. Reliable, accurate fast and practical inventory cost control theory has become actual need of a modern company. The control of inventory cost is a significant stage for the operation of manufacturing enterprises. That whether the company could achieve the best economic benefit mostly depends on whether it could take rational effective control of the cost of procurement, warehousing and logistics or not and it has become a key factor. For the time being, the status of inventory cost control of many companies is serious, and it has many problems. Both of these contribute to the side-effect of the inventory cost control. Therefore, it is difficult for a company to adapt to the modern market economy. Hence, this paper proposes reasonable measures of cost control based on the fact of its poor inventory cost control, focusing on the reality of Lianyungang Dongxu Machinery Manufacturing Co., Ltd., and tries to increase the efficiency of the inventory cost control, then manages to enhance the competitiveness of the company.

　　　First, with the reference of case analysis, this paper lays emphasis on the inventory cost control of the procurement, warehousing and logistics from a perspective of the background and research significance of Lianyungang Dongxu Machinery Manufacturing Co., Ltd.. Second, it points out the problems of the inventory cost control. Finally, the author proposes some advices  according to these problems.

Keywords  Inventory Cost  Economic Order  ABC Management Method

　　本文共分为五部分，第一部分是对文章的选题背景和研究意义进行论述和对国内外存货成本控制现状的进行分析：第二部分是文章的理论基础部分，概述了存货成本控制的内涵并从采购、仓储、物流三个环节叙述其内容；第三部分研究的是连云港市东旭机械制造有限公司存货成本控制的现状：第四部分是通过对企业现状的分析提出存货成本控制在采购环节的供应商管理不科学，仓储环节的管理策略落后，物流环节的物流供应链成本过高等方面的主要问题；第五部分是根据企业在存货成本控制中所存在的问题提出相应的措施，主要有加强供应商的管理，运用ABC管理法，利用第三方物流等。希望通过这些途径去改变企业存货成本高，存货成本控制力低下的现状。