《拨货计价实物负责制》又称零售商品售价金额核算制。它是指商业零售企业把实物负责人作为对象,购进商品时按售价计算,拨付实物负责人的一种零售商品核算制度。这项制度从一九五三年起在全国商业(供销)零售企业中普遍推行。它把商品核算、实物负责和商品管理结合起来,是我国商品核算的一项重要改軍,它有很多优点,但也带来不少弊病。如:帐面上不提供每种具体商品明细进、销、存数量,发生差错原因难找,在商品溢缺和出现长短款时,性质难分。零售企业全部商品按综合差价率核算差价,这样太粗,影响毛利率的稳定性。目前在零售企业中,产生差错和贪污盗窃问题的原因,也不能完全归结于这个制度,应该从会计核算、经济责任、物价管理、业务环节、思想政治工作等方面作全面分析。一般是核算偏粗。搞售价记帐, “Distribution of goods valuation in kind” is also known as retail price calculation. It refers to a kind of retail commodity accounting system in which a commercial retail company regards the person in charge as a target, calculates the selling price when purchasing goods, and allocates the person in charge of the goods. This system has been widely implemented in commercial retail (supply and sales) enterprises nationwide since 1953. Combining commodity accounting, physical responsibility, and merchandise management, it is an important change in commodity accounting in China. It has many advantages, but it also brings many drawbacks. Such as: the account does not provide detailed breakdown of each specific commodity, sales, inventory, the cause of the error is difficult to find, in the event of commodity shortages and length, the nature is difficult to distinguish. All the goods of the retail enterprise are calculated according to the comprehensive difference rate, which is too coarse and affects the stability of the gross profit margin. At present, the causes of mistakes and theft of corruption in retail enterprises cannot be completely attributed to this system. They should be comprehensively analyzed in terms of accounting, economic responsibility, price management, business links, and ideological and political work. It is generally a rough calculation. Engage in price accounting,