目前,药材三级批发企业普遍实行“数量进价金额核算”,倒挤成本,为了加强经济核算,我们根据药材三级批发企业业务单纯,价格统一,品种繁多等特点,从1977年以来实行了“数量批价金额核算”,对库存商品总分类核算实行批价金额反映,明细核算采用“数量批价金额核算”。基本作法是: 一、建立实物负责制。按照仓库或商品类别、区、垛等,划分若干实物负責小组,对其经管商品的进销存负有全部经济责任。有条件的可以建立综合仓库与零件仓库,再分别按类别划分实物负责小组。综合仓库负责进货验收入库,整进整出,零件 At present, the wholesalers of medicinal herbs wholesalers generally implement the “accounting for the amount of purchase price” and invert the cost. In order to strengthen economic accounting, we have implemented the three-tiered wholesalers of medicines with the characteristics of simple business, uniform prices, and various varieties. Since 1977, “Quantity Valuation Amount Valuation” reflects the appropriation of the total price of inventory goods, and “Detailed Valuation of Valuation” is used for detailed accounting. The basic approach is: First, establish a physical responsibility system. According to the warehouse or commodity categories, districts, etc., a number of physical responsible groups are divided to have full economic responsibilities for the purchase and sale of managed commodities. If conditions permit, an integrated warehouse and parts warehouse can be established, and physical teams can be divided into categories according to categories. Integrated warehouse is responsible for incoming goods receipt warehouse, full in and out, parts