EPISODE · Jun 21, 2026 · 14 MIN
中级财务管理 营运资金管理30 存货ABC与JIT零库存
from 2026中级财务管理：公式减法，5分钟听懂核心逻辑
【本期主题】 拆解存货控制系统双雄的完整知识脉络——ABC分类法（10-15%品种占50-70%价值的重点管理）vs JIT适时制（看板拉式生产、0库存追求）的两种管理智慧，深度解析"给精力做减法"与"用时间差玩转资金流"的极致效率博弈。【核心案例】 智能手机厂A类芯片锁保险柜 vs C类螺丝钉开放管理的衣橱逻辑？丰田看板卡片"空箱触发上游生产"的拉式革命？JIT零库存=把库存风险转嫁给供应商的财务洞察？中小企业盲目JIT=灾难性断料？
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中级财务管理 营运资金管理30 存货ABC与JIT零库存
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