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商业部系统批发企业和县以上供销社批发企业从1966年起取消“库存商品费用”(原来留存的费用在1966年全部转入费用)已有十多年了.取消库存商品费用的原因,一是进货费用不多,二是品种存量不大.从当时的历史条件看是正确的.但十多年后的今天,随着国民经济的发展,商品购、销、存情况也相应地发生了很大变化,特别是石油、化肥、农药等原来留过库存费用的商品供销量、库存量、进货费等已增加了几倍,甚至有的增加几十倍.如果不恢复留存库存商品费用,在分析和考核财务成果方面将有不少问题:1、不利于费用动态情况的分析.留存库存商品费用能够正确地分析和考核费用率升降程度.因为进货费用比重大,据1980年末的调查,“化
Wholesale system of the Ministry of Commerce and wholesale companies of the above-mentioned supply and marketing cooperatives have cancelled the “inventory cost” (since the original retained fees were transferred to the fees in 1966) for more than 10 years since 1966. Reasons for the cancellation of inventory cost First, there are not many purchase fees, and second, there is little stock of species. It is correct from the historical conditions at that time. However, more than ten years later, with the development of the national economy, the purchase, sale, and storage of commodities have been correspondingly Great changes have taken place, especially for oil, fertilizers, and pesticides, which have increased inventory sales, inventory, purchase fees, etc., and have increased several times or even increased by several dozen times. If you do not restore stocks of retained products Cost, there will be many problems in the analysis and evaluation of financial results: 1, is not conducive to the analysis of cost dynamics. The cost of retained inventory goods can accurately analyze and assess the rate of increase and decrease in the cost rate. Because the cost of purchase is significant, according to the end of 1980 Survey, ”