“零库存管理模式”即通过协调价值链上相互关联的部门(或集团内部企业)之间的关系,将存货保持在接近于零的水平上,使存货资金占用额几乎为零,保管成本也趋近为零。 现有会计核算方法是按库存商品的主要品种或规格设置明细账。在“零库存管理模式”下,产品的品种、规格、型号繁多,客户的订单也千变万化,如按现有会 The “zero inventory management model” is to maintain the inventory at a level close to zero by coordinating the relationship among the relevant departments in the value chain (or the group's internal enterprises) so that the inventory fund occupancy is almost zero and the storage cost Nears to zero. The existing accounting method is based on the inventory of the main varieties or specifications set up a detailed account. In the “zero inventory management model”, the product variety, size, model variety, customer orders are ever-changing, as the existing will