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工业企业定额流动资金充裕与否,是保证企业生产经营活动能否正常进行的必不可少的物质条件。预测企业计划年度定额流动资金需要量是企业财务管理的一项重要工作。长期以来,企业核定定额流动资金需要量的基本方法是周转期法。该法明显地存在以下几方面的问题:1、计算工作量大,时间长。一般企业在核定流动资金定额时,往往从基年的第三季度就开始,需要三个多月的时间,而且要分别按照各种材科、产品计算,其工作量之大,是可以想象的。2、影响因素多,难以准确地计算。按周转期法计算,需要考虑全年材料消耗虽,各种材料的计划价格,供应间隔日数,运输日数,准备整理日数,保险日数诸因素。有些因素如供应间隔日数,保险日数,
The adequacy of fixed capital flows in industrial enterprises is an indispensable material condition for ensuring the normal operation of production and business activities. Forecasting the company’s annual fixed-amount liquidity requirements is an important task for corporate financial management. For a long time, the basic method used by companies to verify the requirements for fixed working capital was the turnover period method. The law obviously has the following problems: 1. The calculation workload is large and the time is long. When an ordinary company approves a fixed amount of liquidity, it usually starts in the third quarter of the base year, and it takes more than three months. It must be calculated according to various materials and products, and its workload is large. It is conceivable. . 2. There are many influencing factors and it is difficult to calculate accurately. Calculated according to the turnover period method, it is necessary to consider the material consumption of the whole year though, the planned price of various materials, the number of supply intervals, the number of days of transport, the number of days to prepare, and the number of insurance days. Some factors such as the number of supply intervals, the number of days of insurance,