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1980年以来,我国会计界根据量本利分析的原理,研究探讨在商业批发企业如何缩短商品储存时间,提高企业的经营管理水平,开始实行商品储存保本保利期管理(简称双保管理)获得显著成效。文章阐述了保本保利期的计算方法和应用。由于我国商业企业的毛利率较低和费用相对地较高,因此,推行双保管理更为重要。保本保利期管理可用于经理对进货、销货和存货的决策以及对商品购销存全过程进行系统的价值管理,并可和ABC管理法相结合。文章对“双保管理”与货币时间价值、商品的自然寿命期、经济寿命期、商品资金定额管理以及经济订购批量法的关系作了探讨。
Since 1980, the accounting circle in China has studied and discussed how to shorten the storage time of goods in commercial wholesale enterprises, improve the business management level of enterprises, and start to implement the storage of goods and guarantee the management of profit-bearing period (referred to as double insurance management). Effectiveness. The article expounds the calculation method and application of the guaranteed period. Since the gross profit rate of China’s commercial enterprises is relatively low and the cost is relatively high, it is more important to implement dual insurance management. Preservation of prime period management can be used by managers to make decisions on purchases, sales and inventory, as well as the systematic value management of the entire process of purchase, sale and storage of goods, and can be combined with ABC management method. The article discusses the relationship between the “double insurance management” and the time value of money, the natural life cycle of goods, the economic life cycle, the management of commodity fund quotas, and the economic order batch method.