Abstract: Analyzed in this paper are the turnover and possession rates of stock fund‚which are presently used to judge the stock and turnover situation of the spare parts and materials in manufacturing industry． The disadvantages of traditional methods were pointed out and the goods flowing graph tool of logistics management was also presented．By studying the input／output accumulation curves and calculating the related data‚the average stock fund of goods and the turnover rate of stock fund in any period can be exactly obtained‚and the dynamic information of stock fund turnover can be well reflected‚which will practically contribute to make the manufacturing industry be informationized‚and the spare parts and materials management be rationalized and standardized．

Key words: manufacturing industry, enterprise resource planning, stock analysis, goods flowing graph