摘要:我国的库存成本占到总成本的32%到36%，而生产的直接成本却只有10%，远小于企业的库存成本。如果能采取一定的方式有效降低库存成本，就能大幅度降低产品成本，让企业更容易拓展生存空间。而现在的情况是企业库存费用占有量很高，主要原因是企业采用的库存方法较落后，库存管理方式也过于简单。所以本文将通过对ABC分类法的概述及其运作方法的介绍来改进这个问题，采用分类管理，合理分配库存资源，从而科学地降低库存费用。并将以无锡市定达粮油机械有限公司为例运用ABC分类法改善其库存状况为例子，实质说明ABC分类法在现实生活中的可行性和科学性。另外由于ABC分类法自身的不足，本文将在实施ABC分类法之外再辅助采用其他的库存管理方式来改善库存，从而达到扩大库存管理的企业类型的目的，让库存管理能更加切合实际，被广泛地运用于现实生活中。

关键词：ABC分类法；库存管理；应用；对策

ABSTRACT:The direct costs of production in China is only 10% of the total cost,but inventory costs accounted for 32% to 36% of the total product cost is much higher than the production of direct costs. If you can take a certain way to reduce inventory costs, will be able to significantly reduce product costs, make it easier to expand the living space. But now ,the inventory management is too extensive, simple, less use of state-of-the-art inventory management techniques and methods, thus inventory costs have been high. Response to this phenomenon, this article will introduce an overview of the ABC classification and its method of operation, by the use of category management, inventory of resources allocated on a reasonable basis, so as to scientifically reduce inventory costs. And a machinery enterprises using ABC classification to improve its inventory position as an example,to prove the substance of the ABC classification in real life is feasible and scientific. In addition, as ABC classification own shortcomings, the paper will be implemented outside the ABC classification of inventory and then assisted the use of other ways to improve inventory management, thereby expanding the type of enterprise inventory management purposes, so that inventory management can be more realistic, being widely to be applied in real life.    

Keywords: ABC classification; inventory management; application; countermeasures

通过科学方式，加强库存管理力度，降低库存成本可以很大程度上降低生产成本。ABC分类法作为库存管理的方式之一，在改善企业库存方面具有简单易行的优势，是一种很适合推广的库存管理方法。ABC分类法标准简单，操作方便，可以帮助大部分的企业进行仓库改革，通过对储存物料的ABC分级，进行差别化管理，让库存保持在一个库存量最低，但又能维持企业生产的度上，让企业的仓储管理更加专业。此外，再配合其他的管理方式，填补ABC分类法自身的漏洞和不足，进一步完善各类企业的库存管理。通过降低库存成本，增强企业的竞争，为企业赢得生存空间。