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商业企业是流通部门,讲究的是“流转”.因此,资金周转应是商业企业全部工作质量最重要的综合反映,从当前商业系统普遍开展的保本分析活动中,也清楚的说明了这个问题.在全部商品流通费用中,除利息外,一般直接费用是费率不变,费用额可变,间接费用是费率可变,费用额不变,唯独利息一项是费率、费用额均可变,而且在费用总额中所占比重最大,在保本的天数内,其他条件不变,资金周转实际所需天数越少,支付的利息就越少,经济效果就越大.从这个意义上讲,企业实现的利润,换句话说,也就是赚的加速资金周转,少占用资金,少支付利息的钱.我站是工业品二级批发单位,本大利薄,所需
The commercial enterprise is the circulation department, and what is particular about it is “circulation.” Therefore, the capital turnover should be the most important comprehensive reflection of all the work quality of the commercial enterprise. From the current analysis of the preservation of the cost of the commercial system, it is clearly stated in this activity. Question. In all commodity circulation expenses, except for interest, the general direct cost is the same rate, the amount of fees is variable, the overhead is the variable rate, the amount of fees remains the same, except that the interest is the rate, the expense The amount is variable, and the proportion of the total cost is the largest. Within the number of days of capital preservation, the other conditions remain the same. The less days actually needed for capital turnover, the less interest will be paid, and the greater the economic effect. From this In terms of sense, the profits realized by enterprises, in other words, the accelerated capital turnover that they make, take up less money and less money to pay interest. My station is a secondary wholesale unit for industrial products.