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加强储备资金管理 努力实现“零”库存
引用本文:杨国林.加强储备资金管理 努力实现“零”库存[J].山西科技,2010,25(5):58-58,60.
作者姓名:杨国林
作者单位:同煤大唐塔山煤矿公司,山西大同037027
摘    要:目前,我国国有大型煤矿企业物资储备资金占用普遍较高,且所储备物资品种、数量不合理。尽管各单位采用代储等多种方式力争降低储备资金占用,但效果不明显,离"零"库存相距甚远。因此,储备资金占用大、超储积压和资源闲置等浪费问题亟待解决。

关 键 词:储备资金  管理  “零”库存

Strengthening of the Management of the Reserve Fund for Zero Inventory
YANG Guolin.Strengthening of the Management of the Reserve Fund for Zero Inventory[J].Shanxi Science and Technology,2010,25(5):58-58,60.
Authors:YANG Guolin
Institution:YANG Guolin
Abstract:At present,in the large state-owned coal enterprises,the occupation rate of reserve fund is generally high and the types and quantity of the reserve materials are unreasonable.In recent years,enterprises have been reducing the occupation of reserve fund,but the result is not good enough,far from zero inventory,causing large amount of reserve fund,overstocking and serious waste.
Keywords:reserve fund  management  zero inventory
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