摘要:阀门企业利润低，市场竞争激烈，属于劳动密集型企业，我国阀门行业是以量的扩张为主，但是由于疲软的外部市场和原材料、半成品、劳动力等成本的不断上升，致使阀门企业的综合成本也随之增长，同时也面临着产业结构调整的危险期。因此，存货管理是阀门企业在产品成本控制方面应重点关注的环节，存货管理的控制好坏是衡量阀门企业的资金运作效率和整体的经济效益的重要标志。阀门企业要想抑制存货成本，提高企业经济效益就必须优化对存货的管理和控制，充分发挥存货的功能，将存货成本控制在合理范围之内，有效的利用流动资金，降低存货成本，提高企业的存货周转速度和总资产周转率，最终提高企业的经济效益。

　　　本文综述国内外学者对存货管理的研究成果，对存货管理的相关知识进行阐述，以盐城纽曼球阀有限公司为对象对其存货管理现状进行研究，分析该公司存货管理方面存在的问题，并从增加采购渠道、优化存货管理模式和完善存货管理内部控制制度等方面提出解决该公司存货管理问题的相应对策。

关键词  差异化采购；ABC分类法；经济订货批量；内部控制制度

Abstract:Valve enterprise profit is low, the market competition is intense, belongs to the labor-intensive enterprises, China's valve industry is based on the amount of expansion is given priority to, but due to weak external market and rising cost of raw materials, semi-finished products, such as labor, causing the valve enterprise comprehensive cost also increases, at the same time is faced with industrial structure adjustment of critical condition. Therefore, inventory management is the enterprise in the aspect of product cost control valve should be focus on the link, the control of inventory management is good or bad is the measured valve enterprise capital operation efficiency and the overall economic benefits of important symbol. Valve to suppress inventory cost, improve enterprise economic benefits must be optimized for inventory management and control, give full play to the function of the inventory, inventory cost control in the reasonable scope, reasonable use of liquidity, reduce the inventory cost, improve enterprise inventory turnover and total asset turnover speed, eventually improve the economic benefits of enterprises.

　　　This paper reviews domestic and foreign scholars research results to the inventory management, elaborates the related knowledge of inventory management, to yancheng Newman ball valve co., LTD., as an object of the inventory management present situation research, analysis the company problems in inventory management, and from the increased purchasing channels, optimize inventory management mode and perfect the inventory management system of internal control of inventory management of the company's problems put forward the corresponding countermeasures. 

Keywords  Differentiation procurement  ABC classification  Economic order quantity  Internal control system