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期龄分析法,是从实现货币时间价值出发,按照经济事项发生的时间归类,以经济事项的内涵和数量表现分析和控制资金占用的一种方法。它简便灵活,易学易用,便于发现问题,改善经营管理,增进经济效益。此法作用于会计控制的范围较广,图书发行企业常用于流动资金的分析和控制,往往能收到预期的效果。现简介如下:一、商品资金的期龄分析商品资金是图书发行企业图书商品的货币表现。商品资金期龄分析,是指库存图书按照出版
The age-analysis method is a method to analyze and control the capital occupation by starting from the realization of the time value of money, according to the time when the economic events occur, and by analyzing the connotation and quantity of economic issues. It is simple and flexible, easy to learn and use, easy to find problems, improve business management, and increase economic efficiency. This method acts on a wide range of accounting controls. Book publishing companies are often used to analyze and control liquidity and often receive the desired results. The brief introduction is as follows: 1. The age analysis of commodity funds The commodity capital is the currency performance of the book distribution company’s book products. Commodity capital age analysis refers to inventory books published according to