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1987年底,我贸易中心滞销商品达165万元,占全部商品总额的27%。怎样尽快地处理这部分滞销商品,改变企业商品资金结构,加快资金周转,已是企业改革中面临的一个严峻问题。如果按常规办事,处理滞销商品可以采取削价销售、折价优惠、分期付款和延期付款等方式,也能取得一定的效果,但老套套吸引力不大,时间也拖得长,企业经济损失较大。如何在处理滞销商品方面另辟新径?我们根据资金的时间价值原理,并借鉴中外企业的经验,决定提出“今日售出,他年还款”的财务决策方案。根根“今日售出,他年还款”决策方案,凡在专柜购买商品者,均开出公证书及退款凭证。退款方式有三种:满1年者,退15%;满2年者,退30%;
By the end of 1987, I Trade Center unsalable goods amounted to 1.65 million yuan, accounting for 27% of total merchandise. How to deal with this part of the slow-moving goods as soon as possible, to change the capital structure of enterprises’ commodities and to speed up the flow of funds has become a serious problem facing the reform of enterprises. If you do things in a routine manner, you can also achieve certain effects in dealing with unmarketable commodities by offering discounted sales, discounts, installments, deferred payment, etc. However, the old ones are less attractive and take a long time, resulting in greater economic losses to the enterprises . How to deal with unsalable goods open a new path? According to the principle of time value of funds, and learn from the experience of Chinese and foreign enterprises, decided to put forward the “today sold, the repayment of his year,” the financial decision-making. Roots “Today sold, his repayment year,” the decision-making program, who purchased goods at the counter, are out of notarized certificate and refund certificate. There are three ways to refund: over one year, 15% refund; over 2 years, 30% refund;