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存货周转率是评价企业财务状况的重要指标之一,主要用来衡量企业销售能力和存货是否过量。财政部颁布的《工业企业财务制度》规定存货周转率的计算公式为: 存货周转率=销货成本/平均存货×100% 这一指标的科学性在于销售成本与干均存货计价基础相同,口径可比,较之用销售收入计算是一个进步。同时,用存货周转率代替流动资金周转率,更有针对性,有利于企业加强存货管理。但在实际工作中发现,用这一计算公式亦有不妥之处,造成存货周转率的函义不够清楚。公式右方的销货成本除以平均存货,得出的实际上是存货周转次数,用存货的周转次数再乘以100%.既不直接了当,经济函义也不清,同时亦不符合人们的思维习惯。实际上,存货周转率可直接用存货周转次数来表示,其计算公式应为;
Inventory turnover rate is one of the important indicators for evaluating the financial status of an enterprise. It is mainly used to measure whether the company’s sales capacity and inventory are excessive. The “Industrial Financial System” promulgated by the Ministry of Finance stipulates that the calculation formula for inventory turnover rate is: Inventory turnover rate = cost of goods sold/average inventory × 100% The scientific nature of this indicator is that the sales cost is the same as the basis of the dry average inventory valuation. Comparable, it is an improvement over using sales revenue. At the same time, using the inventory turnover rate instead of the liquidity turnover rate is more targeted and will help the company to strengthen its inventory management. However, in actual work, it is found that using this calculation formula is also wrong, resulting in the lack of clarity of the inventory turnover rate. Dividing the cost of goods sold to the right of the formula by the average inventory, it is actually the number of inventory turnover, which is multiplied by 100%. It is neither straightforward nor economic. It is also unclear. People’s thinking habits. In fact, the inventory turnover rate can be directly represented by the number of inventory turnover, and its formula should be: