对库存积压产品实行价值递减办法的尝试

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前几年,我场在实行经济承包责任制过程中,由于制度不健全,考核指标不完整,导致企业经营行为短期化。有的只是一味拚设备,拚消耗,致使产品质量低劣,长期销不出去。有的片面追求产值指标,只求数量,不管质量,只管生产,不问销售,形成产值年年上升、产品积压年年增的恶性循环;还有的在产销不对路的情况下,仍然盲目采购,盲目生产,造成大批产品积压。这些情况在平时一般都被掩盖着,一旦承包者期满离任,问题就会暴露出来,而后一任承包者又必然不肯认老帐。所以压缩库存问题,虽然年年讲,但不仅没有压下来,而且呈直线上升状况,这个包袱几乎压得我们气喘不过来。面对这种情况,我们提出了对库存积压产品实行阶值递减办法的构想,并从1987年开始实施,其具体做法是: 1、场内各生产经营单位,其库存产品的库存期在两个月以上的,从第三个月开始,每个月按产 In the past few years, during the implementation of the economic contract responsibility system in our field, due to the imperfect system and incomplete assessment indicators, the company’s business operations were short-term. Some of them are only blindly fighting equipment and they are consumed together. As a result, the quality of products is poor and they cannot be sold in the long term. Some one-sided pursuit of the output value index, only for the quantity, regardless of quality, just the production, regardless of sales, forming a vicious cycle of rising output value year after year, product backlog increases year by year; there are still blind purchases in the case of production and sales are not right , Blind production, resulting in a large number of product backlog. These conditions are usually covered up in peacetime. Once the contractor leaves his post, the problem will be revealed, and the subsequent contractor must not accept the old account. Therefore, the problem of compressing inventory, although it has been said year after year, has not only not been pressed down, but has also been in a state of linear increase. This burden is almost so severe that we cannot breathe. Faced with this situation, we put forward the concept of reducing the inventory value of the overstocked products, and implemented it from 1987. Its specific approach is as follows: 1. Each production and business unit on the site has an inventory period of two Months or more, starting from the third month, each month
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