摘要:在物流管理之中，库存管理一直都占有很高的地位，自从经济全球化发展以来，随着社会经济的发展，库存管理的功能越来越多，对企业生产发展的影响也越来越大。为了降低库存成本，保障企业能够正常地生产和销售，提高系统的运作效率，增强企业竞争优势，对企业库存实行科学适当的库存管理显得越来越重要。同时，管理好库存还可以降低库存对于企业流动资金的占用。另一方面，在中国国内，在许多的中小型制造企业里面，库存管理大多都存在一些不科学，不适当的库存问题。主要是由于没有科学合理的库存管理方法，企业管理层有问题，职能部门沟通不通畅，信息化程度低，员工素质低等原因造成的。本文结合自身所学的库存管理方面的理论知识，通过对MK公司的调查分析，结合公司的库存管理现状，运用ABC分类法等，解决MK公司在库存管理方面存在的问题，降低其库存成本。

关键词：库存管理 库存成本 ABC分类法

ABSTRACT:In logistics management, inventory management has a very high place all the time, since the development of economic globalization, with the development of social economy, the function of the inventory management more and more, its influence on the development of the enterprise production is becoming more and more big. In order to reduce inventory costs, ensure enterprise can normal production and sales, improve the operational efficiency of the system, the enhancement enterprise competitive advantage, to the enterprise inventory scientific and proper inventory management is more and more important. At the same time, manage inventory can also reduce the inventory for enterprise working capital utilization. In China, on the other hand, in many small and medium-sized manufacturing enterprises, and inventory management are there are some unscientific, inappropriate inventory problem. Mainly because there is no scientific and reasonable inventory management method, enterprise management has a problem, functional departments communication not unobstructed, informationization level is low, low quality of employees. Combining with their own inventory management theory knowledge, through the investigation and analysis of the MK Company, combined with the company's inventory management present situation, using the ABC classification method, solve the MK Company in inventory management problems, and reduce the inventory cost. 

Key Words：Inventory management ；Inventory cost ；ABC classification