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我国由于基本建设战线过长,钢材等主要建筑材料短缺和不断涨价,使物资储备期长,建安企业普遍出现流动资金严重不足现象。我们为此采取了一些措施,取得较好效果,1985年产值资金率为8.87％,流动资金周转次数为11.3次,创同行业先进水平。我们的做法是:(1)加强材料计划管理,把好要料计划关。对编制耍料计划提出了具体要求和考核办法。(2)编制流动资金使用计划,对各工程队下达流动资金占用率,使流动资金的使用与经济责任制考核结合起来。(3)编制用款计划。要求各用款部门根据当月的工程需要和下达的控制指标,提出有明细项目的用款计划,如由材料部门提出全月的材料采购款,机械部门提出全月配件采购
In China, due to the long construction infrastructure, shortages of steel and other major building materials, and continuous price increases, the long period of material storage has caused a serious shortage of liquidity in Jian’an enterprises. We took some measures for this purpose and achieved good results. In 1985, the capital ratio was 8.87%, and the liquidity turnover was 11.3 times, creating an advanced level in the industry. Our approach is to: (1) Strengthen the management of material plans and plan for good materials. Specific requirements and assessment methods have been put forward for the formulation of material screening plans. (2) Prepare a working capital use plan, release the working capital utilization rate for each engineering team, and combine the use of working capital with the evaluation of economic responsibility system. (3) Preparation of a payment plan. The departments of various funds are required to put forward plan for the use of detailed items according to the engineering needs of the current month and the issued control indicators. For example, the materials department will propose the full-month material purchases, and the machinery department will propose full-month parts purchases.