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在当前市场疲软、流动资金紧缺的情况下,不少企业采取削价办法处理库存积压产品,以便腾出资金,用于适销对路产品的生产,使新产品的盈利能弥补或超过降价损失,从而提高经济效益。那么,怎样确定积压产品的处理价格,才合算呢?现举一实例说明如下:海盐县针织厂库存和积压羊毛衫、兔毛衫价值100万元,必须在12月全部售出(如错过冬季,要积压到次年10月才能动销),为此,厂长派销售员外出推销,并要求财务科长提出一个合算的销售方案来。请看,他是怎样计算和确定的。已知积压和库存的产品总值为100万元,如10个月后销售,预计要支付银行利息1.6万元,支付其他费
In the current situation of a weak market and a shortage of liquidity, many companies use price cuts to deal with inventories of overstocked products in order to free up funds for marketable products, so that the profits of new products can make up for or exceed the price reduction losses. Improve economic efficiency. So, how to determine the price of the backlog of products to be cost-effective? Now give an example of the following: Haiyan County Knitting Factory inventory and backlog sweater, rabbit sweater worth 1 million yuan, must be sold in December (if missed In winter, the backlog will be sold until October of the following year. For this purpose, the factory manager sends salespersons out to sell and asks the chief of finance to propose a cost-effective sales plan. See how he calculated and determined. It is known that the total value of backlog and inventory products is 1 million yuan. If sales are 10 months later, it is expected to pay bank interest of 16,000 yuan and pay other fees.