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一般来讲存货的分析可以用财务分析公式,如:存货的周转率、毛利率,以及相关的存货周转天数来衡量,但其没有将存货与其他的会计科目结合形成一个有机的整体来分析,没有利用内部的勾稽关系。采购环节可透视采购原材料的资金在安排上是否合理,生产环节考察固定资产的使用是否有效率,销售环节则看产品的市场竞争力和获利能力,仓储环节可获知企业存货资产的真实价值。
In general, the analysis of inventory can be used financial analysis formula, such as: inventory turnover, gross margin, and related inventory turnover days to measure, but it does not combine inventory and other accounts to form an organic whole to analyze, Did not make use of the internal hooking relationship. Procurement aspects of the purchase of raw materials can be funded through the arrangements in the reasonable, the inspection of production whether the use of fixed assets is efficient, the sales segment depends on the product’s market competitiveness and profitability, storage can be informed of the true value of the company’s inventory assets.