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在商品储存保本期的分析中,要结合不同类型的企业,根据不同的条件,联系本企业实际,因地制宜,采用不同的方法。首先选择好分析对象。商业企业商品品种繁多,如果逐一分析,不易做到,所以只能以主要品种或商品大类作为分析对象。商品储存保本期是个静态经济指标,它从不使企业经营亏损角度,预测性地指出商品停留在商业企业内最长期限。当商品周转天数小于保本期天数时,企业经营必然表现为盈利,而且商品周转天数越短,盈利越多;当商品周转天数大
In the analysis of the storage period of commodity storage, it is necessary to combine different types of enterprises, according to different conditions, contact the actual situation of the enterprise, and adopt different methods according to local conditions. First select the analysis object. There is a wide variety of commodities for commercial enterprises. If they are analyzed one by one, it is not easy to do so, so they can only be analyzed by major varieties or commodity categories. The storage period of commodity storage is a static economic indicator. It never predicts the longest period for the commodity to stay in a commercial enterprise from the point of view of making the company’s operating losses. When the number of days of commodity turnover is less than the number of days of guaranteed period, the business operation of the company will inevitably be profitable, and the shorter the number of days of turnover of goods, the more profitable; when the number of days of turnover of goods is large