如东县黄油枪厂是一家以生产汽车配件为主的中型机械厂,该厂在资金短缺的困难面前,不是消极等待上级部门的资金注入和等待外部环境的改善,而是立足于强化企业内部资金管理,着眼于挖掘自身潜力,抓好资金运动过程中各个环节的管理,实现最大可能的产出。1994年上半年,完成工业总产值3061万元,比去年同期增长36%;实现销售收入3082万元,比去年同期增长39%;资金利税率达21%,高于行业指标9个百分点;流动资产周转次数为2.7次,比行业指标快1.5次,两项资金利用指标也分别高于行业指标。据笔 Rudong County Grease Gun Factory is a medium-sized machinery factory mainly engaged in the production of auto parts. In the face of funding shortage, the factory is not passively waiting for the injection of capital from the superior department and waiting for the improvement of the external environment, but is based on strengthening the internal Fund management aims at tapping its own potential, grasping the management of all aspects of the fund movement process, and achieving the maximum possible output. In the first half of 1994, the total industrial output value was 30.61 million yuan, an increase of 36% over the same period of last year; the sales income was 30.82 million yuan, an increase of 39% over the same period of last year; the capital profit and tax rate was 21%, which was 9 percentage points higher than the industry index; The number of asset turnovers was 2.7, which was 1.5 times faster than the industry index. The two capital utilization indicators were also higher than the industry indicators. According to the pen