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当前,一些企业的有问题商品年年处理年年有,有的甚至前清后乱,资金占用增长幅度几乎与销售增长同步,以致企业通过扩大购销业务所产生的毛利也让每年的“两清”损失和利息支出所抵消,整体经济效益始终停滞不前。通过调查分析,我们觉得,在市场竞争激烈、产品更新换代频率加快,特别是在进货环节的多渠道和名目繁多的回扣、馈赠、优惠等情况下,要优化库存商品结构,提高资金使用效益,单靠一年几次的“两清”工作是不够的。只有从加强企业内部管理着手,完善管理机制,建立切实可行的商品适销率考核体系,才能强化进货管理,防止“病从口入”。
At present, some companies have problematic products that are processed year after year, and some are even chaotic after the previous Qing Dynasty. The increase in the use of funds is almost synchronised with the growth in sales. As a result, the gross profit generated by companies through the expansion of their purchases and sales operations has also contributed to the annual “Two Clearings”. Losses and interest expenses were offset, and the overall economic efficiency remained stagnant. Through investigation and analysis, we feel that in the fierce market competition, the frequency of product replacement is accelerating, especially in the case of multiple channels for incoming goods and a large number of rebates, gifts, and concessions, we must optimize the structure of inventories and improve the efficiency of the use of funds. It is not enough to rely on the “two clearings” work several times a year. Only by strengthening the internal management of enterprises, improving the management mechanism, and establishing a practical and feasible evaluation system for the marketability of commodities, can we strengthen the management of incoming goods to prevent the “sickness from the mouth”.