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加强商品资金管理,节约使用资金,用最少的资金占用和资金耗费,最快的周转速度,取得最优的资金利用效果,是社会主义商业企业的一项重要经济責任。当前,经营比较好的企业,也还有很多可供挖掘的资金潜力。据调查,某基层企业1981年销售和利润任务都完成和超额完成,商品资金年周转3.62次,也接近年计划指标。但因为只注意总的指标完成情况,没有按商品大类进行核算,结果潜力被总数掩盖了。该企业有一大类商品的年销售额是134万元,年平均资金占用额是71.2万元,年周转仅1.88次,每循环一次需要191.5天,储备量为全年销售量的53.13％,是半个多“蓄用池”。显然,这类商品资金的不合理占压,对该企业总的商品资金周转是有影响的。如果把资金管理工作精细到按大类商品核定占用指标,这个
It is an important economic responsibility for socialist commercial enterprises to strengthen the management of commodity funds, to save on the use of funds, to use the least amount of capital and capital, to have the fastest turnover rate, and to achieve the best effect of capital utilization. At present, there are many potential funds that can be tapped for better-run businesses. According to the survey, sales and profits of certain grass-roots enterprises were completed and exceeded in 1981. Commodity funds were turned over 3.62 times a year, which is also close to the annual plan targets. However, because only attention is paid to the completion of the overall indicators, there is no accounting for the major categories of commodities, and the potential for results is masked by the total. The company has a large category of goods with annual sales of 1.34 million yuan, the average annual capital occupation is 712,000 yuan, and the annual turnover is only 1.88 times. It requires 191.5 days for each cycle, and the reserve amount is 53.13% of the annual sales volume. More than half of the “storage pool.” Obviously, the unreasonable pressure on such commodity funds has an impact on the overall turnover of commodity funds. If the capital management work is fine enough to determine the occupancy index according to the category of commodity, this