学习札记之四-库存周转率的计算
<P><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">库存周转率</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Calibri','sans-serif'; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">=</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">年销售额</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Calibri','sans-serif'; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">/</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">年平均库存值</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Calibri','sans-serif'; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <BR></SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">还可以再分：</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Calibri','sans-serif'; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> </SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">原材料库存周期率</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Calibri','sans-serif'; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">=</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">年材料消耗额</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Calibri','sans-serif'; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">/</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">原材料平均库存值</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Calibri','sans-serif'; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> <BR></SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">在制品库存周转率</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Calibri','sans-serif'; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">=</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">生产产值</SPAN><SPAN lang=EN-US style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Calibri','sans-serif'; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">/</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">在制品平均库存值</SPAN><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Calibri','sans-serif'; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> </SPAN></P><SPAN style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Calibri','sans-serif'; mso-fareast-font-family: 宋体; mso-bidi-font-family: 'Times New Roman'; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">传统的存货是指存放在仓库中的物品。从物流的角度来看，由于物料在各</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">个状态的转化之间不可避免地存在着时间差，在这个时间差中，处于闲置的物料即为存货。从更广泛的意义上说，一切闲置用于未来的资源都是存货。</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">一、存货的绩效评价量化指标</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">对存货明确而又一致的绩效评价是存货管理过程中的关键一部分，绩效评</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">价既要反映服务水平又要反映存货水平。如果只集中在存货水平上，计划者就会倾向于存货水平最低，而有可能对服务水平产生负面影响，与此相反，如果把绩效评价单一地集中在服务水平上，将会导致计划者忽视存货水平所以绩效评价应能够清楚地反映企业的期望和实际需要。</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（一）仓库资源利用程度</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR>1. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">地产利用率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=(</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">仓库建筑面积</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">地产面积</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">)×100% <BR><BR>2. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">仓库面积利用率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（仓库可利用面积</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">仓库建筑面积）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR>3. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">仓容利用率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（库存商品实际数量或容积</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">仓库应存数量或容积）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR>4. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">有效范围</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（库存量</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">平均每天需求量）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR>5. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">投资费用化</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（投资费用</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（单位库存</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">单位时间）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR>6. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">设备完好率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（期内设备完好台数</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">同期设备总数）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR>7. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">设备利用率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">全部设备实际工作时数</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">设备工作总能力（时数））</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（二）服务水平</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR>1. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">缺货率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（缺货次数</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">顾客订货次数）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR>2. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">顾客满足程度</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（满足顾客要求数量</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">顾客要求数量）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR>3. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">准时交货率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（准时交货次数</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">总交货次数）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR>4. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">货损货差赔偿费率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（货损货差赔偿费总额</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">同期业务收入总额）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（三）储存能力与质量</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR>1. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">仓库吞吐能力实现率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（期内实际吞吐量</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">仓库设计吞吐量）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR>2. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">进、发货准确率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（期内吞吐量</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">出现差错总量</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">期内吞吐量）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR>3. </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">商品缺损率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（期内商品缺损量</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">期内商品总数）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR><BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">二、库存周转率的评析</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR><BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">库存周转率对于企业的库存管理来说具有非常重要的意义。例如制造商，它的利益是由资金</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">→</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">原材料</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">→</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">产品</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">→</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">销售</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">→</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">资金的循环活动中产生的，如果这种循环很快也就是周转快时，在同额资金下的利益率也就高。因此，周转的速度代表了企业利益的测定值，被称为</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">“</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">库存周转率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">”</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">。</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">对于库存周转率，没有绝对的评价标准，通常是同行业相互比较，或与企业内部的其他期间相比拟分析。库存绩效评价与分析，库存周转率是着重评价的内容。</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（一）库存周转率的基本计算公式</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">库存周转率的计算公式，实际评价中可用如下公式进行计算：</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">库存周转率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（使用数量</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">库存数量）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">使用数量并不等于出库数量，因为出库数量包括一部分备用数量。除此之</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">外也有以金额计算库存周转率的。同样道理使用金额并不等于出库金额。</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">库存周转率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（使用金额</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">库存金额）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">使用金额也好，库存金额也好，是何时的金额，因此规定某个期限来研究金额时，需用下列算式：</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">库存周转率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（该期间的出库总金额</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">该期间的平均库存金额）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR>=</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">（该期间出库总金额</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×2/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">期初库存金额</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">+ </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">期末库存金额）</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">×100% <BR><BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">库存周转率计算公式是</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">(</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">以月平均库存周转率为例</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">)</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">：</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR><BR>1</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">、原材料库存周转率＝月内出库的原材料总成本</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">原材料平均库存</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR><BR>2</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">、在制库存周转率＝月内入库的成品物料成本</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">平均在制库存</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR><BR>3</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">、成品库存周转率＝月销售物料成本</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">/</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">成品在库平均库存</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR><BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">例如：</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> <BR>Inventory Turnover <BR>= Cost of goods sold/Average aggregate inventory value <BR>= $160/$35 <BR>= 4.57 <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">库存周转率</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> = </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">售出商品的成本</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> / </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">平均库存总值</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt"> = 160 / 35 = 4.57 <BR>Since the company is used to an inventory turnover of 10, a drop to 4.57 means <BR>that the inventory is not turning over as quickly as it had in the past. Without <BR>knowing the industry average of turns for this company it is not possible to <BR>comment on how they are competitively doing in the industry. <BR></SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">由于该公司的库存周转率往年是</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">10 , </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">这年降低至</SPAN><SPAN lang=EN-US style="COLOR: black; mso-bidi-font-size: 10.5pt">4.57 , </SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-fareast-font-family: 宋体; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin">则意味着它的库存周转没有以往那么快。如果不知道这家公司所在行业的平均周转率，是不可能评论它在行业中有多少竞争力的。</SPAN></P></SPAN>页:
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