摘要:閥門企業利潤低，市場競爭激烈，屬于勞動密集型企業，我國閥門行業是以量的擴張為主，但是由于疲軟的外部市場和原材料、半成品、勞動力等成本的不斷上升，致使閥門企業的綜合成本也隨之增長，同時也面臨著產業結構調整的危險期。因此，存貨管理是閥門企業在產品成本控制方面應重點關注的環節，存貨管理的控制好壞是衡量閥門企業的資金運作效率和整體的經濟效益的重要標志。閥門企業要想抑制存貨成本，提高企業經濟效益就必須優化對存貨的管理和控制，充分發揮存貨的功能，將存貨成本控制在合理范圍之內，有效的利用流動資金，降低存貨成本，提高企業的存貨周轉速度和總資產周轉率，最終提高企業的經濟效益。

　　　本文綜述國內外學者對存貨管理的研究成果，對存貨管理的相關知識進行闡述，以鹽城紐曼球閥有限公司為對象對其存貨管理現狀進行研究，分析該公司存貨管理方面存在的問題，并從增加采購渠道、優化存貨管理模式和完善存貨管理內部控制制度等方面提出解決該公司存貨管理問題的相應對策。

關鍵詞  差異化采購；ABC分類法；經濟訂貨批量；內部控制制度

Abstract:Valve enterprise profit is low, the market competition is intense, belongs to the labor-intensive enterprises, China's valve industry is based on the amount of expansion is given priority to, but due to weak external market and rising cost of raw materials, semi-finished products, such as labor, causing the valve enterprise comprehensive cost also increases, at the same time is faced with industrial structure adjustment of critical condition. Therefore, inventory management is the enterprise in the aspect of product cost control valve should be focus on the link, the control of inventory management is good or bad is the measured valve enterprise capital operation efficiency and the overall economic benefits of important symbol. Valve to suppress inventory cost, improve enterprise economic benefits must be optimized for inventory management and control, give full play to the function of the inventory, inventory cost control in the reasonable scope, reasonable use of liquidity, reduce the inventory cost, improve enterprise inventory turnover and total asset turnover speed, eventually improve the economic benefits of enterprises.

　　　This paper reviews domestic and foreign scholars research results to the inventory management, elaborates the related knowledge of inventory management, to yancheng Newman ball valve co., LTD., as an object of the inventory management present situation research, analysis the company problems in inventory management, and from the increased purchasing channels, optimize inventory management mode and perfect the inventory management system of internal control of inventory management of the company's problems put forward the corresponding countermeasures. 

Keywords  Differentiation procurement  ABC classification  Economic order quantity  Internal control system