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 財務人員就會面臨控制存貨資金流動的壓力，經常會發生備貨過多或是備貨短缺的問題。例如廣東鴻榮公司是工程機械類加工企業來說，般要從供應商手中購進錳鋼、耐磨鋼、強鋼等原材料，這些原材料大約占生產總成本的60%左右，如果缺乏科學合理的采購計劃，就會嚴影響到工程機械類加工企業的生產運營。

其次，存貨采購制度不健。些工程機械類加工企業在采購存貨的時候，并沒有按照請款流程向財務部門進行請款，更沒有與生產部門相協調制定科學合理的存貨采購計劃，而是在采購存貨的時候才有的是口頭通知的方式。這樣不健的存貨采購制度，不利于工程機械類加工企業生產部門、采購部門、銷售部門之間進行良好的溝通以及相互的監督，在采購存貨之前，需要提前向采購部門提采購的申請，企業的材料倉庫可以根據實際的庫存量，然后財務部可以與采購部門進行協商來合理安排采購資金，采購部門來負責存貨的采購，并且要對入庫前的存貨進行嚴格的檢查。但是從實際情況來看些加工企業采購存貨的時候，在流程上缺