<section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><span wah-hotarea="click" style="color: rgb(51, 51, 51); text-align: justify; caret-color: rgb(51, 51, 51); margin: 0px 10px 10px 0px; padding: 0px; outline: 0px; display: inline-block; vertical-align: middle; font-size: 15px;">Tonii精益讲堂</span><span style="color: rgb(51, 51, 51); font-size: 17px; text-align: justify; caret-color: rgb(51, 51, 51);">&nbsp;</span><span style="text-align: justify; caret-color: rgb(51, 51, 51); margin: 0px 10px 10px 0px; padding: 0px; outline: 0px; display: inline-block; vertical-align: middle; font-size: 15px; color: rgba(0, 0, 0, 0.3);">2023-09-12</span></section><p><section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px 5px 0px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; transform: translate3d(-20px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 50px; height: 55px; vertical-align: top; overflow: hidden; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; overflow-wrap: break-word !important;"><img data-ratio="1.0538117" src="https://cdn-2c-02.industics.com/public/upload/image/20220615/1655281489782907.gif" data-type="gif" data-w="446" width="100%" data-imgqrcoded="1" style="padding: 0px; max-width: 100%; vertical-align: middle; outline: 0px; box-sizing: border-box; height: auto !important; overflow-wrap: break-word !important; visibility: visible !important; width: 50px !important;"/></section></section></section></section><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 2px; border-radius: 0px; border-style: dashed; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 3px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border: 0px none rgb(255, 255, 255); border-radius: 0px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; background-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 17px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; overflow-wrap: break-word !important;"><strong style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">本周词汇概览</strong></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; height: 16px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-top: 6px solid rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); border-bottom-color: rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top"></svg></section></section><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-top: 6px solid rgb(255, 202, 0); border-right: 6px solid rgb(255, 202, 0); border-bottom-color: rgb(255, 202, 0); border-left-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><br style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section><section style="padding: 12px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word; border-width: 1px; border-style: none solid; border-color: rgb(255, 111, 0) rgb(255, 202, 0); border-radius: 6px;"><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; line-height: 1.8; overflow-wrap: break-word !important;"><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; font-size: 17px; background-color: rgb(255, 192, 0); box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●&nbsp;</strong></strong></strong>701：存货周转率</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;">●&nbsp;</strong>702：呆滞物料</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; text-indent: 30px; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 12px; font-size: medium; text-indent: 32px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong></span><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;">703：库存健康度</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 2px; text-indent: 30px;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="padding: 0px; outline: 0px; max-width: 100%; font-size: medium; text-indent: 32px; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;<span style="padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;"></span></strong><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; text-indent: 32px; box-sizing: border-box !important; overflow-wrap: break-word !important;">704</span></span><span style="padding: 0px; outline: 0px; max-width: 100%; letter-spacing: 0.544px;">：库容量</span></span></p></section></section></section><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; height: 16px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-bottom: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-right-color: rgb(255, 202, 0); border-left: 6px solid rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top"></svg></section></section><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-bottom: 6px solid rgb(255, 202, 0); border-top-color: rgb(255, 202, 0); border-right: 6px solid rgb(255, 202, 0); border-left-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top"></svg></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; margin: 10px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px 5px 0px 20px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 2px; border-radius: 0px; border-style: dashed; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 3px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border: 0px none rgb(255, 255, 255); border-radius: 0px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: left; text-indent: 32px; overflow-wrap: break-word !important;"><span style="font-size: 17px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="padding: 0px; background-color: rgb(255, 202, 0);">701『存货周转率</strong></span><strong style="letter-spacing: 0.544px; padding: 0px; background-color: rgb(255, 202, 0); outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 18px; overflow-wrap: break-word !important;">』</strong></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 0 1px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top"></svg></section></section></section></section><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 0 auto; box-shadow: rgb(255, 202, 0) 0px 0px 0px; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 30px; vertical-align: top; overflow: hidden; border-width: 0px; box-shadow: rgb(255, 202, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 0px; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 10px; vertical-align: top; overflow: hidden; background-color: rgb(255, 202, 0); border: 5px solid rgb(255, 202, 0); border-radius: 0px; box-shadow: rgb(255, 255, 255) 1px 1px 0px inset; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><br style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="padding: 0px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; font-size: 18px; color: rgb(255, 202, 0); letter-spacing: 3px; line-height: 1; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">文字专栏</strong></span></p></section></section><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 0 1px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; transform: rotateY(180deg); overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><br/></section></section></section></section></section></section></section></section><section style="margin: 0px 0px 10px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; text-indent: 0em; line-height: 2em; overflow-wrap: break-word !important;"><section style="padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 677px; vertical-align: top; border-color: rgb(255, 211, 171) rgb(255, 202, 0) rgb(255, 202, 0); border-width: 1px; border-radius: 0px; border-style: none solid solid; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 20px 0px 13px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="padding: 0px 10px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(240, 176, 121); line-height: 1.8; letter-spacing: 1.8px; overflow-wrap: break-word !important;"><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; 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text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 2em;"><span style="color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; background-color: rgb(255, 255, 255); color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);">各位朋友大家好，欢迎来到Tonii老师精益讲堂，接下来Tonii老师将带领大家进入，“每天5分钟，精益伴你行”系列课程。</span><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; letter-spacing: 1.8px; text-align: center;">&nbsp;</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">什么是存货周转率？</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">存货周转率是企业一定时期主营业务成本与平均存货余额的比率。用于反映存货的周转速度，即存货的流动性及存货资金占用量是否合理，促使企业在保证生产经营连续性的同时，提高资金的使用效率，增强企业的短期偿债能力。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">存货周转率是企业营运能力分析的重要指标之一，在企业管理决策中被广泛地使用。存货周转率不仅可以用来衡量企业生产经营各环节中存货运营效率，而且还被用来评价企业的经营业绩，反映企业的绩效。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">存货周转率是对流动资产周转率的补充说明，通过存货周转率的计算与分析，可以测定企业一定时期内存货资产的周转速度，是反映企业购、产、销平衡效率的一种尺度。存货周转率越高，表明企业存货资产变现能力越强，存货及占用在存货上的资金周转速度越快。</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">存货周转率的计算公式</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">存货周转率的计算公式为：</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">存货周转率（次）＝销售（营业）成本÷平均存货</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">平均存货＝（年初存货+年末存货）÷2</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">存货周转率（天）＝360÷存货周转率（次）</span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">【例1】ABC公司的主营业务成本为3200547万元，年初存货为1308737万元，年末存货为95871万元。按照上述公式计算如下：</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　平均存货＝（1308737+95871）÷2＝702304（万元）</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　存货周转率（次）＝3200547÷702304＝4.557（次）</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　存货周转率（天）＝360÷4.557≈79（天）</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　一般情况下，该指标（周转次数）越高，表示企业资产由于销售顺畅而具有较高的流动性，存货转换为现金或应收账款的速度快，存货占用水平低。</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　【例2】L公司当年营业成本为360万元，当年年初存货余额为90万元，年末存货余额为110万元，则其存货周转率(次数)及天数为：</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　存货周转率(次数)=360÷[(90+110)÷2]=3.6(次)</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　存货周转天数=360÷3.6=100(天)</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　存货周转率(次数)越高，表明也起存货周转速度快，存货的占用水平越低，流动性越强；反之，存货周转速度越慢，存货储存过多，占用资金多，有积压现象。分析企业存货周转率的高低应结合同行业的存货平均水平和企业过去的存货周转情况进行判断。</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">存货周转率指标分析时应注意的问题</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　1、存货周转率指标反映了企业存货管理水平，它不仅影响企业的短期偿债能力，也是整个企业管理的重要内容。</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　2、分析存货周转率时还应对影响存货周转速度的重要项目进行分析，如分别计算原材料周转率、在产品周转率等。计算公式为：</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　原材料周转率=耗用原材料成本÷存货平均余额</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　在产品周转率=制造成本÷存货平均余额</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　3、存货周转分析的目的是从不同的角度和环节找出存货管理中存在的问题，使存货管理在保证生产经营连续性的同时，尽可能少占用经营资金，提高资金的使用效率，增强企业短期偿债能力，促进企业管理水平的提高。</span></p><p dir="ltr" style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);">　　4、存货周转率不但反映存货周转速度、存货占用水平，也在一定程度上反映了企业销售实现的快慢。一般情况下，存货周转速度越快，说明企业投入存货的资金从投入到完成销售的时间越短，存货转换为货币资金或应收账款等的速度越快，资金的回收速度越快。</span></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);"></span><br/></p><p style="text-align: left; text-indent: 0em;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; text-indent: 35px; letter-spacing: 1.8px; text-align: center;"></span><br/></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="font-family: 等线; font-size: 14px; color: rgb(0, 0, 0);"></span></p><p style="text-indent: 35px; text-align: left;"><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; letter-spacing: 1.8px;"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-indent: 35px; text-align: left;"><span style="font-family: &quot;思源黑体 CN Regular&quot;; font-size: 17px;"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span></p><p style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: left; text-indent: 35px;"><span style="font-size: 17px; font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; color: rgb(0, 0, 0);"></span><span style="color: rgb(0, 0, 0); font-family: &quot;思源黑体 CN Regular&quot;, sans-serif; font-size: 17px; letter-spacing: 1.8px;">今天的课程就到这里，谢谢！</span></p></section></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; 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