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银行为了充分发挥信贷的经济杠杆作用,促进经济效益的提高,必须加强对信贷资金管理,注意考核贷款的经济效果.但目前我们往往只注意逐笔核贷,很少进行贷款效益的预测.比如,单从一笔贷款来看,从用途到产成品的销售可能都无问题,是完全可以发放的.但到年终算总帐时,企业可能盈利甚微甚至亏损,谈不上经济效益.如何解决这个问题呢?现将我们采取的方法,举例说明之.假设××企业生产的甲产品有关资料如下:年固定成本1.6万元(c)单位变动成本1.25元(b)销售单价2.5元(a)税金率5%(r)银行贷款利息(d)销售数量(计划)2.2万件(x)企业经常保持超定额或定额内贷款10万元,现又要求贷款10万
In order to give full play to the economic leverage of credit and promote the improvement of economic efficiency, banks must strengthen the management of credit funds and pay attention to the economic effects of the assessment of loans. However, at present, we tend to pay attention only to nuclear loans on a case-by-case basis and seldom predict loan benefits. From the point of view of a single loan, from the use to the finished product sales may be no problem, it can be issued. However, at the end of the year when the general ledger is calculated, the company may make little or even a loss, not to mention economic benefits. To solve this problem, we will now illustrate the method we have taken. Assume that the relevant information of the X1 product produced by the enterprise is as follows: annual fixed cost of 16,000 yuan (c) unit change cost of 1.25 yuan (b) sales price of 2.5 yuan ( a) Tax rate 5% (r) Bank loan interest (d) Sales volume (plan) 22,000 (x) companies often maintain over-quota or fixed-rate loans of RMB 100,000, and now require a loan of RMB 100,000