论文部分内容阅读
在对待处理有问题商品的问题上,是从眼前看还是从长远看,所得的效果是大不相同的。从眼前看对有问题商品进行削价处理,不但失去了原计划能获得的购销差,而且还要从经营其它品种的购销差中得到补偿。有时处理数额过大,甚至会使企业一对难以承担,以致出现无盈利甚至亏损的情况。但从长远看来情况就不一定尽然。因为,凡出现有问题商品,努必积压一定数量的资金。而资金是可以流动的,资金周转越快,经济效益越高,反之就低。有问题商品既已形成,这些商品所占用的一部分资金就发生沉淀。因货币是有时间价值的,这部分商品资金如不及时处理,就要减值,时间越长,减值越多,甚至完全失去价值。反过来,出现有问题商品后,积极、慎重、及时地恰当处理,势必使一部分已沉淀的资金,又活跃起
Regarding the problem of dealing with problematic commodities, the effect obtained is very different from the immediate or long-term perspective. Looking from the front of the eye to the price reduction of defective goods, it not only loses the difference between the purchase and sales that was originally planned, but also compensates for the difference between buying and selling other varieties. Sometimes the amount of processing is too large, and even a pair of companies can hardly bear the burden, resulting in no profit or even a loss. However, in the long run, the situation may not always be complete. Because, where there are commodity problems, there will be a backlog of funds. While capital can flow, the faster the capital turnover, the higher the economic efficiency, and vice versa. Problematic goods have already been formed, and some of the money that these goods occupy has precipitated. Because currency has time value, if this part of commodity funds is not dealt with in time, it will be impaired. The longer it takes, the more the impairment will be, and the value will be completely lost. Conversely, after the occurrence of problematic commodities, proper, prompt, and timely proper handling will inevitably cause some of the deposited funds to become active again.