论文部分内容阅读
今年1～3月,红安县供销社系统商品纯销售比去年同期下降0.38％,费用上升1.39元,总亏损5.7万元,只有高桥供销社实现盈利3.7万元,费用下降0.39元。高桥供销社有什么高招呢?通过调查分析,发现高桥供销社能取得较好的经济效益主要是该社狠抓了财务管理。一、会计班子过硬。高桥供销社有5个独立核算单位,财会人员7人,兼职出纳5人,独立核算单位的会计受区社会计组长领导,企业进货、费用开支、政策性补贴补助等,须经区社会计组长审查复核,才能作帐务处理。如发现乱支、乱报、乱进货,按金额5％罚经办会计,并扣本季度奖金。如区
From January to March this year, the net sales of system products of the supply and marketing cooperatives in Hongan County decreased by 0.38% as compared with the same period of last year. The expenses increased by RMB1.39 and the total loss was RMB57,000. Only Gaoqiao Supply and Marketing Cooperative realized a profit of RMB37,000 and a cost reduction of RMB0.39. Takahashi supply and marketing cooperatives What a coup? Through the survey and found that Takahashi supply and marketing cooperatives to achieve better economic efficiency is mainly the agency pay close attention to financial management. First, excellent accounting team. Takahashi supply and marketing cooperatives have five independent accounting units, accounting staff of seven people, five part-time cashier, independent accounting unit of accounting by the district head of social team leader, business purchase, expenses, subsidies and other policy subsidies, subject to the district agency Accounting review review team leader, can account for processing. If found chaos, chaos, chaos purchase, according to the amount of 5% penalty for accounting, deducting this quarter bonus. Such as area