From the data in the table, we can see that the overall liquidity of the company's spare parts is very slow, sluggish. Sluggish spare parts not only can not bring any economic benefits to the company, on the contrary, excessive spare parts inventory, will bring a certain amount of incidental losses to the company, these losses are mainly interest, storage losses, daily inspection and storage costs, management salaries, etc. , it is expected that the full year these costs will account for 10% to 25% of the total value of spare parts reserves. Therefore, the current company's important work in spare parts management is to identify existing spare parts, identify sluggish or no longer used spare parts, and carry out effective treatment, reduce the use of spare parts funds.
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