“售价金额核算,拨货计价实物负责制”是目前零售企业的一项基本管理制度,它简化了企业内部各部门的手续,也简化了会计核算工作,有利于营业员集中精力接待顾客,提高服务质量,也有利于财会部门抽出时间参与预测决策,做好财务分析和加强财务管理。但是,由于会计部门只核算商品的总金额,不核算商品数量,发生差错往往弄不清原因。这就要求仓库保管人员认真登记好商品数量备查簿。可是,有些企业的仓库保管人员业务素质差,商品数量备查簿登记不准确、不真实,漏记、重记、错记等问题时有发生;少数保管人员把某些平价商品作议价调出,把劣质商品作优质商品调出,又故意在商品备查簿上做文章,从而利用平议差价和优劣差价等来掩盖盗卖、私吞商品的活动。这样,商品数量备查簿失去了应有的作用,给企业的日常管理带了来一些难以考核的问题。对于一些损耗率较高的商品,如化学肥料、石油化工产品等,由于无法确定盘亏是属于自然损耗还是非正常短少,只好作为损耗处理。这样不利于增强保管 It is a basic management system of retail enterprises at present. It simplifies the formalities of various departments within the enterprise and simplifies the accounting work, which helps the sales staff to concentrate on receiving customers and improve Service quality, but also help the accounting department took the time to participate in forecasting and decision-making, good financial analysis and strengthen financial management. However, because the accounting department only accounts for the total amount of goods, do not count the number of goods, errors often fail to clarify the reasons. This requires the storage staff to carefully register the number of goods for reference book. However, the quality of the warehousing staff in some enterprises is poor, the registration of the quantity of goods for inspection and book registration is not accurate, untrue, missed, remembered, misunderstandings and other issues have occurred from time to time; a few custodians put some bargains for bargaining, The poor quality goods for high quality goods, but also deliberately make a fuss about the goods for the book, so as to use the spread and the difference between the advantages and disadvantages to cover up the sale of goods, misappropriation of goods activities. In this way, the number of goods to be investigated book lost its due role to the day-to-day management of enterprises brought some difficult to assess the issue. For some products with higher depletion rates, such as chemical fertilizers, petrochemicals, etc., they have to be disposed of as losses because they are unable to determine whether losses are natural or not normal. This is not conducive to enhancing custody