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(一)合理地有效地运用流动资金,防止与减少资金的积压和浪费,以保证生产发展的需要及完成资金周转计划,是生产企业管理工作中一项重要任务。一年来,局属大部分企业开始加强了财务监督;材料技术供应工作也有所改进;有些企业进行了月度收支计划的平衡与控制工作;有些企业对用料计划的编审,以及主要原材料的储备,采取了一些措施,也获得一定的效果。因此,全局一九五四年储备资金占用总额,比计划定额降低了5.5％.这些成绩是应该继续巩固与提高的.但是从一九五四年全局总的资金分析情况来看,仍然存在很多问题。其中尤以辅助材料的管理问题较多,不论在储备定额与资金运用上都还是一个突出的薄弱环节。积压情况严重,问题复杂,同时,不少企业对于这项材料的管理,仍然漠不关心,尚未予以应有的重视,甚至有的认为「占用资金数额小,影响不
(1) The rational and effective use of working capital to prevent and reduce the backlog and waste of capital so as to ensure the production and development needs and to complete the capital turnover plan is an important task in the management of manufacturing enterprises. In the past year, most of the enterprises in the bureaux and departments started to strengthen financial supervision; the supply of materials and technology also improved; some enterprises carried out the balance and control of the monthly revenue and expenditure plans; some enterprises conducted the review of material supply plans and the reserve of major raw materials , Take some measures, but also get some results. Therefore, the overall occupation of reserve funds in 1954 is 5.5% lower than the planned quota, and these achievements should continue to be consolidated and enhanced. However, judging from the overall global capital analysis in 1954, there are still many problems problem. Among them, the management of auxiliary materials is more problematic, which is still a prominent weak point in terms of reserve quotas and capital utilization. In the meantime, many enterprises are still indifferent to the management of this material and have not yet given due attention. Some even think that "if the amount of funds used is small, the impact will be no