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粮食企业核算议价粮油成本的办法,是将各种商品在购进、运输、保管、销售各个环节中发生的直接费用,全部列入商品流通费科目,而不是将费用分摊到各有关粮油品种的帐户上,如要了解各种粮油商品的成本是多少,盈亏情况如何,由于费用不是分品种摊销的。谁也说不清。有些同志认为:“费用开支,为数不多,对成本影响不太大,会计报表反映的品种购销差基本上能看出各个品种的盈亏情况”。事实不是如此,例如从省外购进的、存放时间长的商品,运费高、损耗大,支付的利息多,有时直接费用占进价的10％以上。如再加各种间接费用,所占比例则更高(销售净利一般不超过实际成本的10％),而本地收购的
The method for grain enterprises to negotiate the cost of grain and oil is to include all the direct expenses incurred in the purchase, transportation, storage, and sales of various commodities in the commodity circulation expense account, instead of sharing the cost among the relevant grain and oil varieties. In the account, if you want to understand the cost of various grain and oil commodities, what is the profit and loss situation, because the costs are not amortized in different varieties. No one can tell. Some comrades believe that: “The expenses and expenses are limited, and the impact on costs is not great. The differences in the purchase and sales of the products reflected in the accounting statements can basically tell the profit and loss situation of various varieties”. This is not the case. For example, goods purchased from outside the province and stored for a long period of time have high freight rates, high losses, and high interest payments. Sometimes direct costs account for more than 10% of the purchase price. Such as adding a variety of indirect costs, the proportion is even higher (net sales generally do not exceed 10% of the actual cost), and local acquisitions