论文部分内容阅读
供销社的零售门店实行承包经营后,一般都以销售、费用、利润等作为考核指标,没有注意库存商品应保留的进销差价,因而在承包期满后,相组库存的商品差价率往往骤然下降,有的甚至出现差价倒挂现象。笔者认为,应将库存商品应保留的进销差价作为承包经营的一项主要指标。考核的方法有两种:一是在承包开始时,核定承包店现有库存商品的综合差价率,以此作为承包期末库存商品应保留的“差率”。承包期满,库存商品帐面进销差价率如高于期初控制“差率”,其按库存定额计算出的增值部分,可视同承包者的经营利润(也可用部分差价,核减承包期内新发生的有问题商品损失),反之,则要按照降低的差价额核减承包期的经营利润。第二种是,在承包开始时,按承包门店库存商品的大类品种,以该商品的应有差价,逐一进行核定,计算出库存商品应保留的实际差价,承包期满后仍然采用同样的方法,接收承包者期末定
After the retail stores of supply and marketing cooperatives are contracted to operate, they generally use sales, expenses, and profits as assessment indicators. They do not pay attention to the difference between the inventories that should be retained by the inventories. Therefore, after the expiry of the contract, the merchandise spread rate of the group’s inventory is often abrupt. Declined, and some even appear inversion of the phenomenon. The author believes that the difference between the purchase price and the amount of inventory that should be retained should be regarded as a major indicator of contracting operations. There are two ways to assess: First, at the beginning of the contract, the comprehensive difference rate of the existing inventory of the contracted store is approved as the “difference rate” that should be retained at the end of the contracted period. When the contract period expires, the difference between the book entry and write-in price of inventory items is higher than the opening control “disparity rate”, and the value-added portion calculated according to the inventory quota can be regarded as the operating profit of the same contractor (partial difference can also be used to reduce the contract period. Newly occurred loss of the commodity in question, on the contrary, the reduction in operating margin of the contracted period shall be reduced according to the reduced amount of the difference. The second is that, at the beginning of contracting, according to the major categories of goods in the contracted store, the price difference should be checked one by one to calculate the actual price difference that should be retained for the stock, and the same is still used after the contract expires. Method, receiving contractor’s deadline