工业企业从事生产经营活动必须具有一定的资产,固定资产是必备的,同时流动资金也必不可少。作为一个企业,无论是购买原材料,还是添置固定资产及支付各种费用都离不开资金的使用。从货币时间观念看,流动资金管理的最佳点应是其周转速度最快的那一点。应收账款成本和存货成本是构成流动资金成本的最主要部分,要树立货币时间价值观念和建立现代企业的资金管理机制,以取得最大经济效益。 Industrial enterprises engaged in production and business activities must have certain assets, fixed assets is essential, while liquidity is also essential. As a business, whether it is the purchase of raw materials, or the purchase of fixed assets and payment of various costs are inseparable from the use of funds. From the monetary time concept, the best point of liquidity management should be the fastest turnover of that point. Accounts receivable costs and inventory costs constitute the most important part of the cost of working capital, it is necessary to establish the time value of money and establish a modern enterprise funds management mechanism in order to obtain maximum economic benefits.