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企业库存物资(指材料而言)的超定额储备有“合理超储”和“不合理超储”的界定。凡非企业自身的责任(如供货方提前或超合同计划发货)形成的超定额储备都属合理超储;除此以外均属管理不善产生的不合理超储。然而在当今物资过剩或“通货紧缩”的总体经济环境下,笔者认为对“合理超储”应有新的观念和内容。一、新的合理超储观念只要是企业无偿暂时占有,周转(流动性)较快的超储物资,都应视作为合理超储物资。这是由于企业在市场中既是买方又是卖方的双重地位决定的。企业为占
Enterprise stock (referring to the material) in terms of excess reserves have “reasonable super storage ” and “unreasonable super storage ” definition. Any non-enterprise's own responsibility (such as suppliers in advance or over the contract planned delivery) over-quota reserves are a reasonable over-storage; In addition to all are improper management of unreasonable over-storage. However, in the current general economic environment with excess supplies or “deflation ”, the author believes that there should be new ideas and contents for “reasonable super storage ”. First, the new concept of reasonable super-storage should be considered as a reasonable super storage material as long as it is a temporary super possession of enterprises with a quick turnaround (liquidity). This is due to the dual position of the firm in the market as both a buyer and a seller. Business is accounted for