Raw materials purchase is one of the major part in a company purchasing activities , the determination of purchasing time , price and quantity has directly influence on business output and profit . this article discusses how to make decision on purchase price and time by means of the present value analysis in futures purchase of raw materials , and the numerical example with data obtained from reality is used as an illustration . in addition , the decision on purchase quantity and sensitivity of inventory costs to purchase quantity are also analyzed and discussed based on the economic order quantity model . it is shown that with its logic and applicability the present value analysis method can be applied to raw material futures purchase in practice , rationalizing decision - making and saving costs 原材料采購是企業(yè)采購工作中的主要組成部分,其采購時機(jī)、價格、數(shù)量的合理確定直接影響企業(yè)的產(chǎn)出效益.本文對原材料期貨采購中如何借助于經(jīng)濟(jì)現(xiàn)值分析方法進(jìn)行價格決策和確定采購時機(jī)進(jìn)行了討論,并給出了具體實際數(shù)據(jù)分析和說明.此外,還根據(jù)經(jīng)濟(jì)訂購批量模型圍繞采購數(shù)量決策以及存貨成本對采購數(shù)量的敏感性進(jìn)行了分析和討論.經(jīng)濟(jì)現(xiàn)值分析方法實用性強,具有科學(xué)性,有助于期貨采購決策合理化和節(jié)約資金,可供原材料期貨實際采購所借鑒
It will help creditors and investors comprehend performance of banks , and maimtain stability of the financial syestem . at present , there are several popular theory - evaluating models , such as dupont model , present value analysis , and marketing value analysis , whose maneuverability is bad 目前理論界比較流行的平衡記分卡、杜邦模型、現(xiàn)值分析法、市場價值分析法等業(yè)績評價方法可操作性不強,并且國內(nèi)的實務(wù)界的評價體系不完整、指標(biāo)重疊、邏輯性和層次性不強。