周转期法的基本原理与测算方法探讨

On the Basic Principle of Turnover Law and its Calculation

从资金周转的角度看,存货资金定额核定周转期法是根据提高资金使用率的要求,以计划期资金周转天数,推算存货资金垫支额,从而进行规划的一种方法。可从实物流转的不同角度解析运用周转期法测算存货储备资金、生产资金及成品资金三类资金定额的具体方法。

From the perspective of capital turnover, turnover law is one way of planning turnover capital based on the days of planning capital turnover according to the requirements of promoting the efficiency of capital circulation. It can be calculated from different perspectives, such as by means of calculating reserve capital with turnover law calculation, productive capital and finished product capital.