摘要
本文对炼化企业非正常库存物资情况进行分类,并通过案例分析各类型非正常库存物资的形成原因,从而提出减少非正常库存物资的措施,促进企业优化物资供应管理,有效降低资金占用。
This paper classifies the abnormal inventory of materials in refining and chemical enterprises,and by analyzing the causes of various types of abnormal inventory of materials through case studies,proposes measures to reduce the abnormal inventory of materials,in order to promote enterprises to optimize material supply management,and effectively reduce capital occupation.
作者
钟廷标
Zhong Tingbiao(Audit Center of China Petrochemical Corporation Limited,Guangzhou,Guangdong Province 510630,China)
出处
《石油化工管理干部学院学报》
2022年第5期36-40,共5页
Journal of Sinopec Management Institute
关键词
物资
库存
原因
对策
materials
inventory
causes
measures
