笔者在最近的调查中发现,许多企业的仓库里都积压着大量滞销产品,面对这些积压产品,他们不能及时采取有效措施进行科学管理,而是遵循传统的静态管理方法。这些企业一方面资金紧缺,另一方面大量产品长期积压却无人问津。这样下去,只会给企业带来越来越多的损失,企业资金紧缺的现状也难以改善。笔者认为,对库存成品资金的管理应引入货币时间价值理论,改实物管理为价值管理,改静态管理为动态管理,改经验管理为科学管理。我们知道,在企业的生产经营过程中,资金处于不断的运动状态,这就涉及到资金的流入和流出问题,而任何一个企业资金的流入和流出都不可能同时进行。根据货币时间价值理论,等额货币资金在不同时点上具有不同的价值。所以,凡涉及到资金运动的地方,就要运用货币时间价值理论,将不 In the recent investigation, the author found that many companies have a large amount of unsold products in their warehouses. In the face of these backlogs, they cannot take effective measures to conduct scientific management in a timely manner. Instead, they follow traditional static management methods. On the one hand, these enterprises are in short supply of funds. On the other hand, there is a long-term backlog of large quantities of products that nobody cares about. If this continues, it will only bring more and more losses to the company, and the status quo of the shortage of corporate funds will hardly improve. The author believes that the management of inventory of finished products should introduce the theory of monetary time value, change physical management into value management, change static management into dynamic management, and change experience management into scientific management. We know that in the course of production and operation of enterprises, funds are in a constant state of motion. This involves the inflow and outflow of funds. The inflow and outflow of funds by any one company cannot be carried out at the same time. According to the theory of time value of money, equal monetary funds have different values ​​at different points in time. Therefore, wherever there is a movement of funds, we must apply the theory of time value of money and we will not