论文部分内容阅读
营业周期由存货周转天数和应收账款周转天数组成,反映企业从取得存货开始到销售存货并收回货币为止的时间。对营业周期进行分析,主要是对营业周期进行总的评价,并对其中的存货周转速度和应收账款周转天数进行具体分析。本文以全国国有工业企业2004-2007年的营业周期指标为依据,列举实例对企业的实际情况进行了剖析,揭示了营业周期分析的原理和方法。
The business cycle consists of the inventory turnover days and the accounts receivable turnover days, which reflects the time from the beginning of inventory acquisition to the sales of inventory and the recovery of currency. Analysis of the business cycle, the main business cycle is to conduct a general assessment of the inventory turnover rate and accounts receivable turnover days for a specific analysis. Based on the business cycle indicators of the state-owned industrial enterprises from 2004 to 2007, this article analyzes the actual situation of the enterprises with examples and reveals the principle and method of business cycle analysis.