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在编制财务计划之前,测算工业企业流动资金定额是一项新的工作,缺乏系统的威熟的测算方法,这里只介绍一些最基本的、一般的测算方法,供读者参考。决定计划年度流动资金计划定额的最基本的因素是:(1)上年流动资金计划定额和计划的执行实绩。(2)计划年度产值增减对流动资金定额的影响。(3)计划年度产品成本降低对流动资金定额的影响。(4)计划年度物资供应和产品销售条件变化对流动瓷金定额的影响。我们现在逐一地介绍如何计算这些因素的影响。
Prior to the preparation of the financial plan, the measurement of the working capital quota for industrial enterprises is a new task, and there is no systematic method of calculation. This section only introduces some of the most basic and general methods of measurement for readers’ reference. The most basic factors that determine the quota for the planned annual liquidity plan are: (1) The previous year’s liquidity plan quotas and the actual performance of the plan. (2) The effect of increase or decrease of the planned annual output value on the fixed amount of liquidity. (3) The impact of planned annual product cost reduction on the current capital quota. (4) The effect of changes in the conditions of supply of materials and products sold during the plan period on the quota of mobile porcelain gold. We now introduce one by one how to calculate the impact of these factors.