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任何商品从购进到销售都要经过一定的储存时间。在储存中都要消耗不同量的物化劳动和活劳动,使企业的经济效益随着储存时间的延长而减少。当储存时间超过一定限度时,就构成商品积压。商品在积压期间,将会有三项损失同时存在:一是积压期间所支付的利息,二是积压期间所支付的保管费,三是由于商品积压影响资金的正常周转,使企业少得利润。如果把商品在积压期间的三项损失,转化为商品降价损失,用以控制商品降价幅度,对于积压商品(包括有问题商品、落令商品)提前销售、提前收回资金是具有促进作用的。为了寻求积压商品降价损失与商品在积压期间的效益损失之间的等价关系,特提出一个测算积压商品降价幅度的公式如下:
Any product will go through a certain storage time from purchase to sale. All kinds of materialized labor and living labor must be consumed in the storage, so that the economic benefits of the enterprise will decrease with the extension of storage time. When the storage time exceeds a certain limit, it constitutes a backlog of goods. During the backlog of commodities, there will be three losses at the same time: one is the interest paid during the backlog, the second is the storage fee paid during the backlog, and the third is due to the normal turnover of funds due to the backlog of goods, so that enterprises lose less profit. If the three losses of the goods during the backlog are converted into loss reductions of the goods to control the price reduction of the goods, the sale of the backlog of goods (including problematic goods and ordered goods) in advance will be promoted and the funds will be withdrawn early. In order to seek the equivalence relationship between the price reduction of backlog goods and the loss of profits during the backlog, a formula for calculating the magnitude of price reduction of backlog goods is proposed as follows: