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商品“双保”期管理是实行商品保本保利期管理的简称。目前全国商业系统正在工业品批发企业和大中型零售企业逐步推行这种商品管理办法,这是商业企业进行深化改革的一项重要内容。它对强化国营商业企业管理,提高经营管理水平和服务质量,提高市场竞争能力,提高企业经济效益,都具有十分重要的意义。商品保本保利期管理,是对库存商品进行科学管理的一种有效方法。它是运用管理会计
Commodity “double insurance” period management is the implementation of commodity preservation and short-term management of the period. At present, the commercial system in the country is gradually implementing such a commodity management measure in industrial wholesalers and large and medium-sized retailers, which is an important part of the deepening reform of commercial enterprises. It is of great significance to strengthening the management of state-owned commercial enterprises, improving the management level and service quality, enhancing the market competitiveness and enhancing the economic benefits of enterprises. Commodity capital preservation Paul period management, is an effective method of scientific management of inventory of goods. It is the use of management accounting