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商业企业为了掌握合理库存,加速资金周转,提高经济效益,对各类商品的储存保本期进行测算是完全必要的.笔者运用保本点分析方法提出一种预测商品储存保本期的简易方法和查对表,供同行参考.商品从进到销,都要发生一定的费用,有些费用不随商品储存期而变动,不论储存期长短均是一次性支出,如运杂费、包装费和应摊销的各种管理费等,这些费用称为一次性费用.还有一些费用要随商品储存期的长短而变动,如深管费、利息等,称为变动费用.根据一次性费用和变动费用的划分,按照以下公式即可求得商品储存保本期.
In order to master reasonable stocks, accelerate capital turnover, and increase economic efficiency, it is absolutely necessary for commercial enterprises to measure the storage guarantee period of all kinds of commodities. The author proposes a simple method for predicting the preservation period of commodity storage using the method of guaranteed point analysis. The checklist is for reference by peers. A certain amount of costs must be incurred for the merchandise from entering to sell. Some expenses do not change with the storage period of the goods, regardless of the length of the storage period is a one-time expenditure, such as transportation charges, packing fees and amortization. The various management fees, etc., these costs are called one-time fees. There are some costs to be changed with the length of storage of goods, such as deep-pipe fees, interest, etc., called variable expenses. According to one-time costs and variable costs Division, according to the following formula can be obtained storage period of goods preservation.