【中文版】

库存系数是指企业库存商品与库存商品销售收入之间的比率，它反映了企业库存状况和销售情况。库存系数越低，说明企业的库存商品越少，销售收入越高，企业的经营状况越好。反之，库存系数越高，说明企业的库存商品越多，销售收入越低，企业的经营状况越差。

库存系数的计算公式为：库存系数=库存商品余额/库存商品销售收入。其中，库存商品余额是指企业期末库存商品的账面价值，而库存商品销售收入是指企业本期销售商品所获得的收入。

通过观察库存系数的变化，我们可以了解企业库存状况和销售情况的变化趋势。如果库存系数持续下降，说明企业的销售情况良好，库存商品逐渐减少，这有利于降低企业的库存成本和提高经营效益。如果库存系数持续上升，说明企业的销售情况不佳，库存商品逐渐增加，这可能会导致企业面临库存积压和资金占用等问题。

因此，企业需要合理控制库存水平，避免库存积压和资金占用。同时，企业还需要密切关注市场动态和销售情况，及时调整生产和销售策略，降低库存系数并提高企业的经营效益。

【英文版】

The inventory coefficient refers to the ratio of the value of enterprise inventory goods to the sales revenue of inventory goods, which reflects the inventory status and sales situation of the enterprise. The lower the inventory coefficient, the less the inventory goods of the enterprise, the higher the sales revenue, and the better the operating situation of the enterprise. Conversely, the higher the inventory coefficient, the more inventory goods the enterprise has, the lower the sales revenue, and the worse the operating situation of the enterprise.

The calculation formula of the inventory coefficient is: inventory coefficient = value of inventory goods at the end of the period / sales revenue of inventory goods during the period. Among them, the value of inventory goods at the end of the period refers to the book value of inventory goods at the end of the period, while the sales revenue of inventory goods during the period refers to the income obtained from selling goods during the period.

By observing the changes in the inventory coefficient, we can understand the changing trend of the inventory status and sales situation of the enterprise. If the inventory coefficient continues to decline, it indicates that the sales situation of the enterprise is good, and the inventory goods gradually decrease, which is beneficial for reducing inventory costs and improving operating efficiency. If the inventory coefficient continues to rise, it indicates that the sales situation of the enterprise is poor, and the inventory goods gradually increase, which may lead to problems such as inventory backlog and capital occupation.

Therefore, enterprises need to control inventory levels reasonably to avoid inventory backlog and capital occupation. At the same time, enterprises also need to closely monitor market dynamics and sales conditions, adjust production and sales strategies in a timely manner, reduce inventory coefficients, and improve enterprise operating efficiency.