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资金是企业的血液。新华书店作为图书发行的文化企业,是以社会效益为最高准则的保本薄利企业,经济效益不高。资金运用的恰当与否,关系到企业的生存和发展。加强资金管理,让企业“血液”循环流通,提高资金使用效益,成为企业管理的重要课题。本文根据图书发行资金运用的现状,提出全额控制、全过程管理流动资金的构想。愿与同行共研讨。从流动资金运用的现状谈起我区新华书店图书销售额连年持续增长,社会效益和经济效益在不断提高。与此同时,全部流动资金占用率逐年下降,每周转一次所需天数,1986年是99天、1987年91天、1988年84天,资金周转状况好于全国图书发行行业的平均水平。这是正确贯彻图书发行方针的结
Funds are the blood of the company. Xinhua Bookstore, as a cultural enterprise for the distribution of books, is a profit-making and profit-making enterprise with the highest social standards, and its economic efficiency is not high. Whether the use of funds is appropriate or not depends on the survival and development of the company. Strengthening capital management, allowing companies to “circulate” blood circulation, and improving the efficiency of the use of funds has become an important issue in corporate management. Based on the status quo of the use of book issuance funds, this article proposes the concept of full control and management of liquidity in the whole process. Willing to discuss with peers. From the current situation of the use of liquidity, the sales of books in Xinhua Bookstore in our district continued to increase year after year, and the social and economic benefits are continuously improving. At the same time, the total liquidity occupancy rate has been declining year by year. The number of days required for a weekly transfer is 99 days in 1986, 91 days in 1987, and 84 days in 1988. The capital turnover is better than the national book publishing industry average. This is the correct implementation of the book distribution policy