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近几年,随着商品流通领域的改革,大部分商品价格陆续放开或实行浮动价,多数商品的作价办法由“固定倒扣”改为顺加,商业企业成本的开支范围也发生了一些变化,现行成本管理办法已暴露出明显的局限性和滞后性,特别是在商业企业广泛推行承包经营责任制、租赁制等新的经营方式后,一些地方和企业出现了一些以包代管,放松和忽视成本管理的倾向。因此,急需制定一个适应商业新体制要求的商业企业成本管理办法,改进和加强商业企业成本管理工作。一、现行商业企业成本管理中存在的主要问题 (一) 商业成本的概念已经发生变化,传统的只管商品流通费的办法已经不能适应商业企业成本管理的
In recent years, with the reform in the field of commodity circulation, the prices of most commodities have been gradually liberalized or practiced. The pricing method of most commodities has been changed from “Fixed Inverted” to Shuna and the scope of expenses for commercial enterprises has also taken a toll. Some changes have taken place, and the existing cost management measures have shown obvious limitations and lags. Especially after the commercial enterprises extensively implemented the new operating mode of contracting management system and leasing system, Manage, relax and ignore the tendency of cost management. Therefore, there is an urgent need to formulate a cost management approach for commercial enterprises that meets the requirements of the new commercial system so as to improve and strengthen the cost management of commercial enterprises. First, the existing commercial business cost management problems (A) the concept of business costs have changed, the traditional methods of circulation of goods, but can not adapt to the cost of commercial business management