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在煤炭企业流动资金中,物资储备资金占用比重较大.因此,加强物资合理储备,对于保证生产、基建的需要,加速资金周转,提高经济效益,有着积极的作用.也是加强物资管理工作的重要内容之一.一、怎样合理地计算物资储备量物资储备应分为经常储备、保险储备、季节性储备、非常灾害储备和精神储备五种.储备数量的方法,一般是依据供货间隔日期,保险日期,使用前准备日期等所组成的储备天数乘以日平均消耗而得的积来确定的.对物资储备量确定正确与否,对保证企业生产、基本建
In the liquidity of the coal enterprises, the material reserves occupy a large proportion, so strengthening the reasonable reserves of materials plays a positive role in ensuring the production and infrastructure needs, accelerating the capital turnover and enhancing the economic benefits, and is also important in strengthening the material management work. First, how to properly calculate the material reserves The material reserves should be divided into regular reserves, insurance reserves, seasonal reserves, natural disasters reserves and spiritual reserves 5. The number of reserves is generally based on the supply interval date, Insurance date, the date of preparation before use, etc., multiplied by the product of daily average consumption to determine the correctness of the material reserves to ensure that the production of enterprises, basic construction