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企业在生产经营活动中,有时需要降价处理积压的产成品。怎样做这种本不愿做又不能不做的亏本生意?即怎样确定处理积压产成品的售价对企业最合算?笔者先举一例分析如下:某企业的流动资金总额为100万元,其中,借入资金40万元,银行贷款年利率15%,存款年利率10.5%。其产品的生产成本每台1000元,由于市场疲软,售价直线下降,产品大量积压。现有用户以每台980元订货,用现款支付,试问,这笔买卖该做不该做?从表面上看,该厂如果现在售货,每台就要亏损20元(980-1000=-20),总计亏损20000元,不宜销售。但如不出售,流动资金不能及时回笼,必然卡住企业的脖子,难以搞活和发展。因此,这笔亏本生意又不能不做。如何处理?首先,要认识资金的时间价值。产成品销售时间不同,所得到的经济效益也各异。
In the course of production and business activities, enterprises sometimes need to cut prices to deal with the backlog of finished products. How do you do this kind of business that you don’t want to do and cannot do? How do you determine how to deal with the price of backlogs? The author gives an example of the following analysis: The total amount of liquidity of a company is 1 million yuan, of which , Borrow a capital of 400,000 yuan, the annual interest rate of bank loan is 15%, the annual interest rate of deposit is 10.5%. The production cost of its products is 1,000 yuan each. Due to the weak market, the selling price plummets and a large amount of product is under pressure. Existing users order for each 980 yuan, with the cash payment, ask, this trade should be done? On the surface, if the factory now sells goods, each will have to lose 20 yuan (980-1000=- 20) A total loss of 20,000 yuan is not suitable for sales. However, if it is not for sale, liquidity cannot be withdrawn in time, and it will inevitably get stuck in the neck of the company, making it difficult to invigorate and develop. Therefore, this loss-making business must not be done. How to deal with it? First, we must understand the time value of funds. The time of sales of finished products is different, and the economic benefits obtained are also different.