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企业在加工机修备件或进行设备大修理过程中,常存在资金滞留问题。如果缩小资金滞留,就可以充分发挥资金的周转效益。在资金使用管理上,采用资金的时间价值量的计算方法,则能加速资金利用率,提高企业的经济效益。 过去,我们一直采用一般方法计算加工备件的资金占用额。例如在加工“五道模”、淬火机、焊接机上的三个零件时,它们分别使用的资金为50000元、20000元、80000元,时间为1～6日(6天)、3～6日(4天)、7～13日(7天),如图1所示:
There are often problems with capital retention during the process of repairing machine spare parts or carrying out major equipment repairs. If you reduce the retention of funds, you can give full play to the efficiency of capital turnover. In the management of the use of funds, the method of calculating the amount of time and value of funds can accelerate the utilization of funds and improve the economic efficiency of enterprises. In the past, we have used the general method to calculate the amount of capital used for processing spare parts. For example, when processing three parts on the “five molds,” quenching machines, and welding machines, the funds they use are respectively 50,000 yuan, 20,000 yuan, and 80,000 yuan, and the time is 1 to 6 days (6 days) and 3 to 6 days. (4 days) and 7-13 days (7 days), as shown in Figure 1: