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粮食商业企业对流动资金的考核,只强调商品资金占全部流动资金的比重,不考核流动资金的周转,我认为是不全面的.商品资金比重率和流动资金周转率,是要求不同的两个经济指标.前者表示全部流动资金中商品资金、非商品资金的比例,商品资金的比重越大越好,非商品资金的比重越小越好.后者是考核流动资金周转速度,周转的次数越多越好.要想周转快,次数多,一方面要扩大销售额,另一方面要压缩流动资金占用额.可见,流动资金周转率能够考核商品资金比重率所不能考核的问题.比如商品资金的比重率达到90%,能不能说其余10%的非商品流动资金就是合理的呢?如果无计划采购原材料、结算
The appraisal of liquidity by grain commercial enterprises only emphasizes the proportion of commodity funds in total liquidity, and does not assess the turnover of liquidity. I think it is not comprehensive. The proportion of commodity funds and the turnover rate of liquidity are two different requirements. Economic indicators. The former indicates the ratio of commodity funds and non-commodity funds in all liquid funds. The greater the proportion of commodity funds, the better, and the smaller the proportion of non-commodity funds, the better. The latter is to assess the turnover rate of liquidity and the number of turnovers is increased. The better. In order to turnaround faster, more times, on the one hand to expand sales, on the other hand to reduce the amount of liquidity. Visible, liquidity turnover rate can assess the proportion of commodity funds can not assess the problem. Such as commodity funds With a ratio of 90%, can we say that the remaining 10% of non-commodity liquidity is justified? If there is no plan to purchase raw materials and settlement