近几年来,宁波水表厂产销两旺,尤其是出口势头可喜,年年盈利。但企业资金日趋紧张,已成为企业生产发展的瓶颈。如何盘活企业资金,缓解供需矛盾提高效益,是企业领导和财务部门亟需研究的问题。本文拟就宁波水表厂流动资金紧缺的原因及解决办法谈一点肤浅看法。一、导致资金紧张的原因1、应收帐款日趋增加。除了企业催讨力度不够外,客观上一是水表市场竞争激烈,水表现销数量减少,赊销数量增加;二是银行结算制度改变,将托收承付起点改为10万元以上,而水表国内销售额绝大多数都在10万元以下,造成应收帐款逐年上 In recent years, Ningbo meter factory sales booming, especially the export is encouraging, annual profit. However, the increasingly tight corporate funds have become the bottleneck in the development of enterprise production. How to revitalize the corporate funds to ease the contradiction between supply and demand to improve efficiency, business leaders and financial departments urgently need to study the issue. This article intends to Ningbo meter factory liquidity shortage reasons and solutions to talk about a little superficial view. First, the causes of financial constraints 1, accounts receivable is increasing. Objectively speaking, the first is the fierce competition in the water meter market, the decrease in the number of water performance sales and the increase in the number of sales on credit. The other is the change in the bank settlement system, with the starting point for the collection of receipts being revised to over 100,000 yuan, while the domestic sales of water meters The vast majority of the amount of less than 100,000 yuan, resulting in accounts receivable year after year