葛冬雨

【摘  要】我国的发展目前仍然处于机遇期，但是面临的机遇和挑战与以往相比发生了很大的变化。后疫情时代，网络电商行业的迅速发展对传统中小零售企业造成了巨大冲击。它们若是想在日益变化的市场竞争中抓住机遇、實现自身利益的最大化，就必须通过减少成本的方式稳定企业发展。而存货这一传统中小零售企业的主要流动资产，在降低企业成本上发挥了十分重要的作用。但企业往往在存货管理上存在问题，导致企业存货短缺或存货堆积的出现，从而影响企业日常经营，甚至导致企业破产。论文通过对中小零售企业的运营进行探究，找出其在日常的存货管理中存在的问题，并针对已经发现的问题提出相关建议措施。

【Abstract】China's development is still in the period of opportunity， but the opportunities and challenges have changed greatly compared with the past. In the post epidemic era， the rapid development of online e-commerce industry has caused a huge impact on traditional small and medium-sized retail enterprises. If they want to seize the opportunities and maximize their own interests in the changing market competition， they must stabilize the development of enterprises by reducing costs. Inventory， the main current asset of traditional small and medium-sized retail enterprises， plays a very important role in reducing the cost of enterprises. But enterprises often have problems in inventory management， leading to the emergence of inventory shortage or inventory accumulation， which affects the daily operation of enterprises， and even leads to enterprise bankruptcy. This paper explores the operation of small and medium-sized retail enterprises， finds out the problems existing in their daily inventory management， and puts forward relevant suggestions and measures for the problems that have been found.

【关键词】中小零售企业;存货管理;对策建议

【Keywords】small and medium-sized retail enterprises; inventory management; countermeasures and suggestions

【中图分类号】F721;F274                                              【文献标志码】A                                                 【文章编号】1673-1069（2021）07-0013-02

1 中小零售企业存货管理概述

存货是指企业在日常的经营过程中用来出售的产成品或商品。存货管理就是企业对其拥有的全部存货进行管理，主要内容包括对库存商品从采购、运输、销售的全部信息进行统计和以此为基础的战略决策，最后进行有效控制。如果企业的存货管理出现问题，经常会出现两种显而易见的情况：第一种是存货积压。存货积压一方面会占用企业大量的流动资金，影响企业的资金使用效率，对企业的后续经营决策带来不利影响;另一方面，存货积压会给企业带来更多的后续费用支出，如会增加产品的仓储成本等，如果积压的商品在保质期内无法销售，最终成为无法正常使用的腐坏商品，更会对企业造成致命性的打击。……