我们经过多年的摸索,建立了一套较为完整的商品大类核算管理办法。现将主要做法简述如下。一、划分商品类目。赣州是我省食糖生产的主要基地,为了适应业务上的需要,我们考虑不仅要进行商品分大类核算,还要搞主要商品的单项核算,做到大类核算与主要商品核算相结合。我们参照统计商品目录,结合业务经营情况,统一确定划分为食糖、糖制品、酒类、水产、蔬菜、粮豆制品、调味品和其它商品八个类目进行核算。所属批发企业可根据各自需要进一步划细(有的还对糖果、糕点等商品进行单项核算),但不能打乱全省、全区统一的商品类目。二、建立核算指标。商品分类目核算,必须正确、及时、全面地反映各大类商品和主要商品的经营情况与经营成果,因此,必须建立核算指标,按 After years of exploration, we have established a relatively complete set of commodity accounting management methods. The main practices are briefly described below. First, divide commodity categories. Ganzhou is the main base for sugar production in our province. In order to meet business needs, we consider not only accounting for commodity sub-category, but also individual accounting for major commodities, so as to combine large-scale accounting with major commodity accounting. We refer to statistical commodity catalogs and, in conjunction with business operations, we have uniformly determined eight categories, namely sugar, sugar products, alcohol, aquatic products, vegetables, grain and soy products, condiments and other commodities. The affiliated wholesale companies may further scrutinize their own needs (some of them also perform single-item accounting for confectionery, cakes, and other commodities), but they must not disrupt the unified commodity categories in the province and the entire region. Second, establish accounting indicators. The classification of commodity categories must accurately, timely and comprehensively reflect the operating conditions and operating results of major commodities and major commodities. Therefore, accounting indicators must be established.