CAJ | 학술논문

企业物资积压直接影响企业的经济效益，影响企业市场竞争力。传统的物资采购习惯于储备大量物资以满足生产需要，于是形成积压、闲置，无使用方向、超期变质，造成大量的浪费。结合企业生产实际对产生物资积压的主要因素进行分析，需要通过严格需求计划管理、计划执行考核、界定积压物资责任主体、供应商管理等方法从源头上减少积压的产生，同时通过改代利用、供应商回购等方式降低积压。
기업물자적압직접영향기업적경제효익，영향기업시장경쟁력。전통적물자채구습관우저비대량물자이만족생산수요，우시형성적압、한치，무사용방향、초기변질，조성대량적낭비。결합기업생산실제대산생물자적압적주요인소진행분석，수요통과엄격수구계화관리、계화집행고핵、계정적압물자책임주체、공응상관리등방법종원두상감소적압적산생，동시통과개대이용、공응상회구등방식강저적압。
The overstocking of goods and materials in an enterprise would directly affect its economic benefit and the mar-ket competitiveness.Traditional materials purchases had got used to stocking a great deal of quantity to meet the needs of pro-duction.As a result,the problems such as overstocking,never used,overdue and no orientation of the use of materials have e-merged from it.And this has contributed to the vast waste of money.This essay is aimed at the problems existed generally in the enterprises,meanwhile combines with the production fact of the companies,analyses the main elements of overstocking and seeks the ways of the solutions.