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供销社企业的“经营情况表”是反映企业某一时期经济指标和经营成果的重要报表。长期以来,特别是在目前情况下,它所反映的指标,存在着三个不清的现象。一是企业本身费用与外来摊派费用划分不清;二是直接费用与间接费用划分不清;三是经营损益与非经营损益划分不清。主要是损益类中有些科子目规定得不合理,其次是排列位置不够恰当。目前全国都在推厅经济责任制,为了便于费用归口管理,分部门考核,特提出以下改进意见:一、企业本身费用与外来摊派费用的划分。供销社系统的“商品流通费”科目,核算企业商品经营与管理所必需的费用,必须千方百计地节约,使
The “operational status sheet” of supply and marketing cooperatives is an important report reflecting the economic indicators and operating results of a company during a certain period of time. For a long time, especially in the current circumstances, there are three unclear indicators in the indicators it reflects. One is that the company’s own costs and external assessment fees are not clearly categorized; second, the direct and indirect expenses are not clearly identifiable; and third, the operating profit and loss and non-operating profit and loss are unclear. The main reason is that some sections in the profit and loss category are unreasonably stipulated, and secondly, the arrangement position is not adequate. At present, the entire country is pushing for an economic responsibility system. In order to facilitate the centralized management of expenses, sub-divisional assessments are made, and the following suggestions for improvement are proposed: First, the division of the company’s own expenses and external assessment fees. The supply and marketing cooperative system’s “commodity circulation fee” subject, which accounts for the costs necessary for the operation and management of commodity products, must be saved in every possible way.