随着工业企业生产的不断发展,商品、产品流通日益扩大.“发出商品”和“应收销货款”等在途资金占用额不断增长.在途资金占全部流动资金的比重增大,不利于加强企业经济核算,提高经济效益.为了加速在途资金的结算,尽可能减少这部分资金占用,必须加强对“发出商品”和“应收销货款”资金占用的管理和考核.目前工业企业“发出商品”和“应收销货款”的资金占用增大的非正常原因主要有三:一是由于企业生产计划和产品销售合同脱节,产品不能完全符合销售合同 With the continuous development of the production of industrial enterprises, the circulation of goods and products is expanding. The “used goods” and “receivable sales ” and other funds in transit have continued to increase. The proportion of in-transit funds in total liquidity has increased. It is not conducive to strengthening enterprise economic accounting and improving economic efficiency. In order to speed up the settlement of funds in transit, and reduce the use of funds as much as possible, it is necessary to strengthen the management and assessment of “send goods” and “receipt receivables” funds occupation. Currently, there are three abnormal reasons for the increase in the capital occupation of industrial enterprises: “sending goods” and “receivables and sales”. The first is that the company’s production plans and product sales contracts are out of touch, and the products cannot fully comply with the sales contract.