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在清产核资、编制流动资金计划时,对储备资金定额供应间隔系数的核定、计算。一般要求采用下列公式:供应间隔系数=各种材料每日库存周转储备额累计/计划期日数+最高库存周转储备额×100% 例如,某企业生产耗用A、B两种材料。计划A材料每隔15天供应一次,每次进料价款1,200元,每天消耗80元;B材料每隔30天供应一次。每次进料价款600元,每天消耗20元。则该两种材料计划的库存周转储备额如下表所示。我认为这种计算式是可行的,它不但可以摆脱前者的繁难,很容易取得计算需要的数据,而且也较符合实际。因为,资金在一定过程中不同量的有规律的循环往
In the process of clearing nuclear assets and drawing up liquidity plans, verification and calculation of the supply factor for reserve funds shall be conducted. The following formula is generally required: Supply interval coefficient = various materials Daily inventory turnover reserve accumulated / number of planning days + maximum inventory turnover reserve × 100% For example, an enterprise consumes both A and B materials. Plan A materials are provided once every 15 days, each time the price of 1,200 yuan, 80 yuan per day; B materials are provided once every 30 days. 600 yuan per feed, 20 yuan per day. The stock turnover reserve for the two material plans is shown in the following table. I think this formula is feasible. It can not only get rid of the complications of the former, it is easy to obtain the data needed for calculation, and it is also more practical. Because, in a certain process, funds have different amounts of regular circulation.