Inventory are idel resources with economic value in order to meet the future needs . Excessive inventory could make the circulating fund lacked and also the enterprise pay excessive fees,thus the economic impacs are not so optimistic.The deficiency of storage could disable the enterprise to meet the customer demands in time that the customer may not satisfy,consequently influence the enterprise.Therefore,the enterprise must hold rather amount of inventory .So,how to control inventory effectively to satisfy requirments ,improve service level ,lower cost is very important for enterprise. This paper is dedicated on the research of ShanPu Company, the writer of this paper summarized the problems existing in the inventory controlling of the company by studying，analyzing and researching the current situation of it and come up with corresponding controlling strategy according to the inventory controlling theory．Combined Jointly Managed Inventory and Just In Time theory to solve the problem of raw materials and finished goods inventory.
KEYWORDS：inventory controlling, Jointly Managed Inventory, Just In Time theory
