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企业主管部门如何分解和分析所属单位的流动资金周转指标,并使其与主管部门的总体指标一致?本文拟就此谈点个人的看法。一、资金周转指标的分解目前,对所属单位分解流动资金周转期指标通常是根据上年实际,考虑到计划期变化因素确定。这种分解方法虽然简易,但忽视了各所属企业的资金周转期与总体指标之间的衔接,往往出现误差,影响总体指标的完成。怎样才能正确地分解这项指标呢?由于流动资金周转期指标是个相对数,不能象分解绝对数指标那样进行直接分解。正确的方法是:应该首先分解商品销售总额和流动资金平均占用额这两项指标,然后分别计算各所属单位的流动资金周转期。例如上级核定某主管部门计划期流动资金周转期为72天,商品销售总额为10,000万元。不能将总体指标72天简单地进行分解,而应当分别分解商品销售总额和流动资金平均占用额,然后再计算出流动资金周转期。如下表(单位万元)。
How does the competent department of an enterprise decompose and analyze the liquidity turnover indicators of its subordinate units and make them consistent with the overall indicators of the competent authorities? This article intends to discuss some personal views on this point. I. Decomposition of Cash Flow Indicators At present, the indicators for the liquidity turnover of the affiliated units are usually based on the actual situation of the previous year, taking into account the changes in the plan period. Although this decomposition method is simple, it neglects the convergence between the capital turnover period and the overall target of each affiliated company. Errors often occur, affecting the completion of the overall indicators. How can we properly break down this indicator? Because the liquidity turnover indicator is a relative number, it cannot be directly decomposed like the decomposed absolute number indicator. The correct method is: First, the two indicators of total merchandise sales and average liquid capital occupancy should be decomposed, and then the liquidity turnover period of each subordinate unit should be calculated separately. For example, the supervisor approves that the turnover period of liquidity for a certain administrative department is 72 days and the total merchandise sales is 100 million yuan. The overall index cannot be simply decomposed for 72 days. Instead, the total amount of sales of goods and the average amount of working capital should be separated, and then the working capital turnover period can be calculated. The following table (unit million).