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目前,在商业零售企业的柜组核算中,有人主张以利润额或销售利润率、资金利润率、费用利用率等指标,作为营业柜组的考核指标,我认为这是不妥的。营业柜组核算利润额,一般是指销售额减销售进价成本求得毛利额,再减直接费用。在毛利额中有许多因素是营业柜组无法控制的。营业柜组的核算要适应企业的经营责任制和群众核算的现有水平,同时要促进柜组职工在保证国家利益和消费者利益的前提下,努力增加企业、柜组和职工个人的利益。考核营业柜组的经济效益,一般只应采用如下三个指标:(1)商品销售额。它是考核商业经济效益其它指标的基础,而且能反映商业经营的社会效果。一般地说,商店的商品丰富,种类齐全,花色对路,价格适当,服务态度好,工作质量高,其销售额就大,反之,其销售额就小。(2)销售
At present, in the accounting of counters for commercial retail companies, some people claim that indicators such as profit or sales profit rate, capital profit rate, and cost utilization rate are used as assessment indicators for the cabinet group. I think this is not appropriate. The amount of profit calculated by the locker group generally refers to the sales amount minus the purchase price cost to obtain the gross profit, and then reduces the direct cost. There are many factors in the gross profit that are beyond the control of the cabinet group. The accounting of the locker group must be adapted to the current level of the company’s business responsibility system and the people’s accounting. At the same time, it is necessary to promote the employees of the cabinet group to increase the interests of the enterprise, cabinet group and individual workers while ensuring the national interest and the interests of the consumers. To assess the economic benefits of a cabinet group, the following three indicators should generally be used: (1) Sales of goods. It is the basis for assessing other indicators of commercial economic efficiency, and it can reflect the social effects of business operations. Generally speaking, shops have a wide range of goods, a wide range of products, a variety of colors, a reasonable price, a good service attitude, and a high quality of work. Their sales are large. On the contrary, their sales are small. (2) Sales