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所谓有问题商品,用企业适应市场竟争需要的观点来看,即凡商品库存期超过一定期限,不论其是否有使用价值,均视为有问题商品.这里所讲“期限”是指正常商品(其数量约等于市场需求量)周转期限,一般不过3个月.商业企业由于经营或管理失误而形成有问题商品,如果处理不及时或处理方法不当,会形成资金沉淀和新的债务包袱,影响企业正常经营的资金需要,眼见很好的销售时机却因为没有资金白白丧失,给企业带来经营萎缩、亏损增加的不利局面.所以控制有问题商品的形成显得很有必要.
The so-called problematic commodities use the point of view that enterprises adapt to the needs of market competition. That is, when the period of inventory of a commodity exceeds a certain period of time, regardless of whether or not it has a use value, it is regarded as a problematic product. The “time limit” mentioned here refers to a normal commodity. (The quantity is approximately equal to the market demand.) The turnover period is usually less than 3 months. Commercial companies have formed defective products due to business or management mistakes. If they are not dealt with in time or are handled improperly, they will form deposits of funds and new debt burdens. Affecting the capital needs of normal business operations, seeing good sales opportunities, but because there is no loss of funds in vain, it brings to the enterprise a shrinking business and an increase in losses. Therefore, it is very necessary to control the formation of defective commodities.