红安卷烟厂认真改善结算凭证的内部传递工作,收到了十分显著的效果。该厂平均每天发出商品64,348元,1985年这些资金的厂内占用时间平均为16.8天,1986年通过采取措施,下降为5.3天,压缩了11.5天。这样,该厂平均每天可减少资金占用74万余元,仅此一项,1～9月减少利息支出43,596元。他们的具体做法是:(1)在经销、财务两科各配专门人员分别办理销售发票和发运单证的传递签收手续。(2)建立托收手续传递单制度。传递单由经销部门根据当日销售日报填列,内容包括合同字号、销售货物的品种、规格、数量、金额、发运日期、合同规定的结算办法、优惠条件等。传递单一式三份,经财务部门审查签字后,一份由经销部门留底,一份随原始凭证作为办理托收的附件,一份由 Hong’an Cigarette Factory seriously improved the internal transfer of settlement vouchers and received very significant results. The factory issued an average of 64,348 yuan of goods each day. In 1985, the average time spent on these funds was 16.8 days. In 1986, it took measures to reduce it to 5.3 days, and compressed 11.5 days. In this way, the plant can save an average of 740,000 yuan in funds every day, only this one, reducing the interest expense of 43,596 yuan from January to September. Their specific approach is: (1) To handle the transfer receipt and delivery procedures for sales invoices and shipping documents in the distribution and finance divisions. (2) Establish a collection and delivery order system. The delivery order is filled by the sales department according to the sales daily report of the same day, including the contract number, the type, quantity, amount, amount, date of shipment of the goods to be sold, the contract settlement method, and the preferential conditions. After passing a single triplicate, after the review and signing by the financial department, one will be retained by the distribution department, and one will be attached to the original voucher as an attachment for the collection.