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2015年12月,中央经济工作会议确定主抓的重点工作之一是“去库存”。为什么要去库存?因为库存商品销售不力形成积压,资金沉淀在仓库,影响企业流动资金周转。一旦市场变化,还有可能形成“存货跌价损失”。因此,中央提出“去库存”是要去掉“市场过剩”的、不对路的商品产品,使生产商主动进行供给侧结构性改革,提高供给产品的质量和效益,更好满足人民需要。那么,机械工业企业如何“去库存”?笔者认为,建立与“去库存”相关的财务指标标准值,运用标准值判别企业是否去库存是一项切实可行的措施。
In December 2015, one of the key tasks that the Central Economic Work Conference decided to focus on was “going to stock.” Why go to inventory? Because the backlog of inventory sales ineffective, the funds deposited in the warehouse, affecting the working capital turnover. Once the market changes, there may be a “loss of inventory decline”. Therefore, the central government has proposed that “going to stock” means removing the “over-market” commodity products that are not right, enabling manufacturers to take the initiative to carry out supply-side structural reforms and improve the quality and efficiency of the supply products so as to better meet the needs of the people need. So, the machinery industry enterprises how to In the author’s opinion, the establishment and “to the stock ” related to the standard value of financial indicators, the use of standard value to determine whether the enterprise to inventory is a feasible measure.