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10.0:库存前奏

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    201363
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    你有没有决定启动健康饮食计划并精心计划购物清单,包括餐食、饮料和零食? 也许你在柜子和冰箱里存放了你能找到的最好的健康食品,包括许多看起来很甜美的水果和蔬菜,以确保你饿了时能做出美味又健康的冰沙。 然后,在本周结束时,如果一切都没有按计划进行,你可能会发现你的许多农产品仍未食用,但已经不是很新鲜了。 储备货物,以便在需要时拿到它们,只有在商品变得一文不值之前就用完了,才是一个好主意。

    一张照片显示了罐装罐的盒子。
    图 10.1 清单。 (来源:“jaymethunt” /Pixabay 对 “仓库托盘食物” 的修改,CC0)

    就像有人为健康饮食做准备会因浪费的农产品而适得其反一样,企业必须在为客户要求的任何数量的库存需求做好准备和注意不要积压这些商品之间取得平衡,这样公司就不会剩下过剩的库存他们无法出售的库存。 当然,没有买家想要的商品是不好的,但是额外的库存是浪费的。 这就是库存会计之所以重要的原因之一。


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