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云南易门县贸易公司经营糖烟酒酱菜等副食商品,一直坚持按月盘点制度,1979～1984年门市商品损耗率平均为0.289%,升溢率为0.154%.历年营业短款至今未作处理的只有631.35元,基本上做到了升损正常,不留尾巴.他们认为坚持按月盘点有以下好处: 一、商业企业经营品种多,购销业务频繁,工作中错收错发、重开单据、计算不准,在所难免.按月盘点,容易查找差错原因,及时进行更正. 二、由于各种商品的自然升损不同,如某一时期含水份较大的商品经营比重大,就必然要超过正常损耗.按月盘点,可以及时查明情况,实事求是地进行处理.
Yunnan Yimen County Trading Company operates non-staple food products such as sugar and tobacco, pickles, and so on. It has been insisting on a monthly inventory system. The average loss rate of retail products in stores from 1979 to 1984 was 0.289%, with an increase rate of 0.154%. Only 631.35 yuan, basically do normal loss, no tail. They believe that adherence to the monthly inventory has the following advantages: First, commercial companies operating more varieties, frequent purchase and sales business, work wrongly received wrong, reopen documents, Inaccurate calculations are inevitable. By monthly inventory, it is easy to find the cause of the error and make corrections in a timely manner. Secondly, due to the different natural rise and loss of various commodities, if the commodity with a large water content at a certain period is of a large proportion, it is inevitable. To exceed the normal loss. Inventory by month, you can find out the situation in a timely manner, and proceed realistically.