一个没有应收账款的企业──沙钢“钱贷两清”的做法

• 作 者: 何次琴
• 出 处: 财务与会计
• 发表日期: 1999年08期
• 关键词: 沙钢集团 钱货 集团销售 销售任务 综合仓库 结算制度 计提比例 销售队伍 销售收入 产品性能

沙钢集团是江苏省省级重点企业，也是全国冶金行业１０８户骨干企业之一。 １９９８年，销售收入 ４５亿元，比上年增长 １５．５％；实现利润 ６ ７２３万元，增长３３．１５％；当年产销率、货款回笼率均达１００％。在全国各行各业普遍受到“三角债”困扰、钢材市场连续几年

Shagang Group is a provincial-level key enterprise in Jiangsu Province and one of the 108 key enterprises in the nation’s metallurgical industry. In 1998, the sales revenue was 4.5 billion yuan, an increase of 15.5% over the previous year; the profit was 67.23 million yuan, an increase of 33.15%; the current production and sales ratio and the withdrawal rate of loans reached 100%. It is plagued by “triangular debt” in various industries and industries throughout the country, and the steel market has continued for several years.