Inventory controlling is one important part in enterprise management , excessive inventory could make the enterprise pay excessive fees such as warehouse - rent and insurance and tie up much fund which make circulating fund lacked 库存管理是企业经营管理活动中的重要环节。过多的库存,一方面会使企业产生额外的库存管理费用,如:仓库租赁费、保险费等;另一方面还会造成资本的僵化,使周转资金紧张。