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近年来,为搞活经营,国营零售商业可以在政策允许的范围和幅度内,根据市场情况,对经营的商品实行价格浮动.由于价格浮动频繁,有人主张采用“进价金额核算”方法,我们认为零售企业按进价核算有一定的弊端,还是以采用“售价金额核算、实物负责制”的办法为宜.零售企业需要对某些商品的价格进行浮动时,可采取如下办法处理: 一、填制“零售价格浮动金额调整单”,简化变价手续.日常变价时,只需对变价商品进行盘点并登记“调整单”,按浮动价格管理权限,经有关负责人(门店主任、柜长或物价员)审核签章即可,不需登记商品帐,待月底,在盘点前分品种计算出当月增减净值后,一次调整库存商品金额.财
In recent years, in order to invigorate business, state-run retail commerce can, within the scope and extent permitted by the policy, implement price fluctuations in accordance with the market conditions. The frequent fluctuations in prices have led to the use of the “accounting price calculation” method, which we believe It is appropriate for a retail enterprise to have certain drawbacks based on the purchase price calculation or to adopt the method of “accounting for the value of the sale price and the physical responsibility system.” When a retail enterprise needs to float the price of certain commodities, the following approaches can be taken: Fill in the “Retail price fluctuation adjustment order” to simplify the price change procedure. When the daily price change, only need to inventory the variable price goods and register the “adjustment order”, according to the floating price management authority, the relevant person in charge (store manager, cabinet director or The price clerk can review and sign the seal, without registering the commodity account, and at the end of the month, after adjusting the species to calculate the net increase and decrease in the month before the inventory, adjust the amount of inventory goods at a time.