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目前,很多国合商业零售企业实行灵活作价的经营方式。其形式:一是基价浮动经营方式,即商品按基准价格标价,可按一定的比例上下浮动,而不必按变价程序层层报批。此种方式适合中心商场、大型商店。二是集市价格经营方式,即仿照个体户的经营方法,随行就市,讨价还价。此种方式适合小型门店和实行“大包干”的柜组。一、对于实行基价浮动经营方式的,可以采用“基准价总金额控制、浮动价结算”方法。商品入库时,按基价验收,以控制实物负责人的责任;商品销售时,按实际收入入帐;销售成本按已销商品基准价总金额结转,月终分摊差价。实物负责人必须每月或定期填报“销售活动表”。计算出实际销售收入、让利金额和基准价总金额(实际销售
At present, many state-owned commercial retail companies have implemented flexible pricing. Its form: First, the basic price of floating business, that is, the price of goods based on the benchmark price, can be a certain percentage of fluctuations, and do not have to press the conversion process for approval. This method is suitable for central shopping malls and large stores. The second is the market price mode of operation, imitating the operating methods of the self-employed, following the market, bargaining. This method is suitable for small stores and the implementation of “big baggage” counters. First, for the implementation of the basic price of floating business management, you can use the “base price total amount control, floating price settlement” method. When goods are put into storage, they shall be checked and accepted at the base price to control the responsibilities of the person in charge of the physical object. When the goods are sold, they shall be recorded according to the actual income; the cost of sales shall be carried forward according to the total amount of the basic price of the sold goods, and the price difference shall be assessed at the end of the month. The person-in-charge must submit a “sales activity schedule” on a monthly or regular basis. Calculate the actual sales revenue, the amount of dividends, and the total amount of the base price (actual sales