论文部分内容阅读
流动资金节约额是指由于加速流动资金周转速度而节约的流动资金数额.其计算公式是: 流动资金节约额=(流动资金实际周转额/计划期天数)×(流动资金实际周转天数-流动资金计划周转天数) 或=流动资金实际周转额×(1/流动资金实际周转次数-1/流动资金计划周转次数) 按此公式计算的是流动资金总节约额。由于节约资金的运用情况不同,流动资金的总节约额又分为绝对节约额和相对节约额两种形式。所谓绝对节约额是指企业由于加速流动资金周转,在不扩大企业生产经营规模的情况下,从企业运用的流动资金中腾出的资金数额。相对节约额则是指企业由于加速流动资金周转,在扩大企业生产经营规模的情况下,不增加或少增加的流动资金数额,怎样计算流动资金的绝对节约
The amount of liquidity savings is the amount of liquidity saved due to the accelerated liquidity turnover rate. Its calculation formula is: Liquidity savings = (working capital actual turnover / days of the plan period) × (working capital actual turnover days - liquidity Planned Turnover Days) or = Actual Working Capital Flows × (1/1 Actual Working Capital Flows-1 / Working Capital Plan Turnovers) Calculated according to this formula is the total liquidity savings. Due to the different utilization of saving funds, the total amount of liquidity savings is divided into two types: absolute savings and relative savings. The so-called absolute savings refers to the amount of funds that are vacated from the liquidity funds used by the company due to the acceleration of liquidity turnover and the expansion of production and operation scale of the company. The relative savings refer to the absolute savings of the working capital that the company does not increase or decrease in the amount of liquidity due to the accelerated liquidity turnover and the expansion of the scale of production and operations of the company.