库存概述 L中库存 般地说,库存是指暂时闲置的用于将来目的的 资源.如:原材料、半成品、成品、机器、人才、技 术等等 库存的种类( Types of Inventory) 原材料和外购件库存( Raw materials and purchased parts) 半成品库存及在制品库存 Partially completed goods(work in process) or goods in transit 成品库存( Finished goods inventory(manufacturing firms)or merchandise(retail stores) 备品、备件、工具、工艺装备库存( Replacement parts, tools, and supplies)2 一、库存概述 ◼ 库存 – 一般地说, 库存是指暂时闲置的用于将来目的的 资源. 如: 原材料、半成品、成品、机器、人才、技 术等等 ◼ 库存的种类(Types of Inventory) – 原材料和外购件库存(Raw Materials and purchased parts) – 半成品库存及在制品库存(Partially completed goods (work in process) or goods in transit) – 成品库存(Finished goods inventory (manufacturing firms) or merchandise (retail stores)） – 备品、备件、工具、工艺装备库存(Replacement parts, tools, and supplies)