论文部分内容阅读
流动资金紧缺是当前企业生产经营中普遍存在的一个问题,尤其是在国家紧缩银根、严格控制信贷规模的情况下,煤炭行业企业流动资金不足的矛盾更加尖锐,使企业正常的生产经营活动受到了影响和制约。因此,解决资金紧缺矛盾已成为企业发展生产、增强活力的一个极其重要的问题。笔者认为:缓解企业资金紧缺的最现实、最可靠的有效途径,在于加强企业的流动资金管理,挖掘企业内部的资金潜力。一、加快产品销售、加速资金周转产品销售收入是企业资金补偿的主要来源,流动资金周转次数与产品销售收入成正比。因此,加快产品销售,加速资金周转是加强流动资金管理的关键,也是保证企业再生产过程连续进行不可缺少的一个环节。在这方面,我们主要抓了产品快销和贷款回笼两项工作:一是狠抓产品快销,减少成品资金占用。主要措施是,从1989年起,实行百元产品销售收入工资含量包干,增加销售网点,充实销售力量。销售人员已从1988年的10人增至1991年的24人。
The shortage of liquidity is a common problem in the current production and operation of enterprises. Especially under the condition of tightening monetary policy and strictly controlling the credit scale, the contradiction between the shortage of liquid capital in enterprises in the coal industry is sharpened and the normal production and operation activities of enterprises are affected. Impact and constraints. Therefore, the solution to the problem of shortage of funds has become an extremely important issue for enterprises to develop their production and boost their vitality. In my opinion, the most realistic and reliable way to alleviate the shortage of funds in enterprises is to strengthen the liquidity management of enterprises and tap the potential of funds within the enterprises. First, to speed up product sales, speed up capital turnover Product sales revenue is the main source of corporate funds, liquidity turnover and product sales is proportional to the number of. Therefore, speeding up product sales and accelerating cash flow are the keys to strengthening liquidity management and an indispensable step in ensuring the continuous reproduction of enterprises. In this respect, we mainly focus on two tasks of fast product sales and loan recovery: First, pay close attention to the quick sale of products and reduce the use of finished products. The main measure is that since 1989, the implementation of one hundred yuan sales income salary package, increase sales outlets, enrich sales force. Sales staff have increased from 10 in 1988 to 24 in 1991.