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1980年以来,我们坚持开展财务分析,对于促进改善经营管理,提高经济效果,起到了积极作用。我们主要抓了以下几个重点项目的分析。一、抓商品资金动态分析,改进库存种子的结构。1981年下半年的财务分析表明:商品资金的占用比上年同期增长17.2％,其中适销对路的种子占用比上年增长7.8％,这是好的形势,但滞销品种的种子占用比上年也增长了9.4％,积压的主要原因是质次价高。如兰花种子由于收购时没有按质量标准收购,购货方认为质量不合格而拒收,只好另外收购了一批合格的种子按期成交。原来收购不够质量标准的就被积压了。再从花生种子来看,主要是对市场行情预测不准,进货计划偏大,收购价高于当地销售价,造成了销售困难而积压。针对以上情况,我们写出书面报告,引起了领导的重视,当即召开会议进行了研究。一方面在全公司主管经营工作的负责人会议上公布分析情况,以引起今后注意,另一方面积极采取措施,批准将花生降价出售,并采用各种形式组织推销。经过一个月的努
Since 1980, we have continued to carry out financial analysis, which has played a positive role in promoting the improvement of business management and improving economic efficiency. We mainly focused on the analysis of the following key projects. First, grasp the dynamic analysis of commodity funds and improve the structure of stock seeds. The financial analysis in the second half of 1981 showed that the occupation of commodity funds increased by 17.2% over the same period of the previous year, of which the market share of seeds for marketable sales increased by 7.8% over the previous year. This is a good situation, but the seed consumption of the slow-moving varieties was higher than that of the previous year. It also increased by 9.4%. The main reason for the backlog was the high quality price. For example, when orchid seeds were not acquired by quality standards at the time of acquisition, the purchaser considered the quality to be unqualified and refused to accept them, so they had to purchase another batch of qualified seeds and make transactions on schedule. The original purchase of quality standards was overstocked. From the point of view of peanut seeds, the prediction of market conditions is mainly inaccurate. The purchase plan is too large. The purchase price is higher than the local sales price, causing sales backlog. In view of the above situation, we wrote a written report that attracted the attention of the leaders. We immediately held a meeting and conducted research. On the one hand, the analysis of the company-wide responsible person in charge of the management of the company announced the situation to attract future attention. On the other hand, it actively took measures to approve the sale of peanuts at reduced prices, and organized sales in various forms. After a month