论文部分内容阅读
商业部门考核流动资金周转速度,都是以某一时期的商品销售额和全部流动资金平均占用额作为计算基数,我认为目前这些基数的计算方法包含着一些虚假因素,这些虚假因素应该予以剔除。一、目前各企业、各商品之间,毛利高低悬殊。如我公司工业陶瓷批发部1983年平均毛利为20.84％,而杂品批发部平均毛利只有7.73％,相差近2.7倍。在同一公司的各个批发部之间由于毛利率不同没有可比性,如果在企业之间,就更难相比了。还有些商品,国家规定的售价低于进价。如我公司经营的双联卫生纸,进价每件19.57元(垫付的运杂费还不在内),而销价定为14.48元,按这样计算的周转额也是不合理的。
The assessment of the liquidity turnover rate by the commercial sector is based on the calculation of the sales of goods and the average occupancy of all liquid funds in a certain period. I think that the calculation methods for these bases currently contain some false factors. These false factors should be removed. First, the gap between the levels of gross profits varies from company to company. For example, the average gross profit of our company’s industrial ceramics wholesale department in 1983 was 20.84%, while the average gross profit of the miscellaneous goods wholesale department was only 7.73%, a difference of nearly 2.7 times. There is no comparability between the various wholesale departments of the same company due to different gross profit margins, and if it is between companies, it is even more difficult to compare. There are also some commodities whose prices are lower than the purchase price. For example, our company operates dual-tissue toilet paper, and the purchase price is 19.57 yuan per item (advance charges and advances are not included), while the sales price is set at 14.48 yuan, and the turnover calculated on this basis is also unreasonable.