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煤矿企业不宜用“流动资金周转速度”,作为流动资金利用效果的考核指标。根据当前流动资金周转速度计算公式,流动资金周转速度的快慢,取决于流动资金平均占用额和销售收入的多少。而销售收入的多少又取决于产品销售数量和销售价格;产品销售价格则是由国家依据价格政策制订的。因此,往往由于价格的调查,使不同时期的资金周转速度失去可比性。那么用什么指标来考核流动资金利用效果呢?笔者认为:根据煤矿产品品种单一、产品畅销、计量单位统一的特点,设想采用“原煤资金率”为好。其计算公式是:
Coal mining companies should not use “liquidity turnover rate” as an assessment indicator of the effectiveness of liquidity utilization. According to the calculation formula of current liquidity turnover rate, the speed of liquidity turnover depends on the average amount of liquidity and sales revenue. The amount of sales revenue depends on the number of products sold and sales price; the product sales price is set by the country based on the price policy. Therefore, due to price investigations, the turnover rate of funds in different periods is not comparable. So what indicators are used to assess the effectiveness of liquidity utilization? The author believes that: According to the characteristics of a single type of coal product, the best-selling products, the unit of measurement, it is envisaged that the “raw coal rate” is better. The formula is: