As the current assets controlled by the daily production and management of the company, inventory brings certain economic benefits to the company. The driving force and main force of China's economic development are mostly inventory enterprises, which are closely related to the general trend of national economic development, so the existence of such companies is also very important. At present, the inventory of many Chinese enterprises accounts for more than 20% of the company's total assets, and some even reach 50%. Control the internal control of enterprises, pay attention to the inventory management has been more and more enterprises applied to the actual management, which shows that inventory plays an important role in the daily production and operation of enterprises. Nowadays, one of the hot issues in enterprise inventory management is how to improve inventory management level and enhance inventory management ability.
Keywords ：Small and medium-sized enterprises, inventory, inventory management
