IGCSE Edexcel Business: Mastering Inventory Management | IGCSE Edexcel 商务：库存管理考点精讲

📚 IGCSE Edexcel Business: Mastering Inventory Management | IGCSE Edexcel 商务：库存管理考点精讲

Inventory management is a core topic in IGCSE Edexcel Business, focusing on how businesses control the flow of goods from production to sale. Effective inventory control balances the costs of holding stock against the risks of running out, directly impacting cash flow, customer satisfaction and profitability. In this article, we break down every essential concept, from inventory types and costs to JIT and control charts, with clear bilingual explanations to help you ace your exam.

库存管理是 IGCSE Edexcel 商务的核心考点，关注企业如何控制从生产到销售的商品流动。有效的库存控制需要平衡持有库存的成本与缺货风险，直接影响现金流、顾客满意度和盈利能力。本文用清晰的双语讲解，梳理从库存类型和成本到准时制（JIT）和控制图的所有关键概念，助你考试拿高分。

1. Understanding Inventory | 理解库存

Inventory refers to the goods and materials that a business holds with the intention of selling them or using them for production. This can include items on shelves, in warehouses, or in transit. For a retailer, inventory is the stock of finished goods available for customers; for a manufacturer, it also includes raw materials and partially completed products.

库存是指企业为销售或生产而持有的货物和材料。包括货架上、仓库里或运输途中的物品。对零售商来说，库存是可供顾客购买的成品；对制造商而言，库存还包括原材料和半成品。

Effective inventory management means having the right type and quantity of stock at the right time to meet customer demand without tying up too much capital. It requires careful

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