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目前,重庆“四放开”经验在全国国合商业企业得到大面积推广。价格放开是其中的一项重要内容。价格放开给零售企业使用了几年的售价金额核算法带来了问题。笔者认为,零售商品流转核算方法取决于零售企业的业务经营特点和管理要求。由于价格放开只是管理要求的其中一项,因此,价格放开后既不能对售价金额核算法彻底否定,也不能原封不动地继续使用,而是应对售价金额核算法予以改进,使之与价格放开基本适应。 一、传统的售价金额核算法是由零售企业传统的业务经营特点和管理要求决定的
At present, Chongqing’s “four release” experience has been widely promoted in the country’s state-owned commercial enterprises. The release of prices is an important part of this. The price liberalization brought a problem to retail companies that used a price algorithm for a few years. The author believes that the retail commodity circulation accounting method depends on the business operation characteristics and management requirements of the retail enterprise. Since price liberalization is only one of the management requirements, after the price is released, neither the price algorithm or the price algorithm can be completely negated, nor can it continue to be used as it is. Instead, the price amount algorithm should be improved so that The basic adaptation to price liberalization. First, the traditional price of money algorithm is determined by the traditional business operation characteristics and management requirements of retail enterprises.