随着国民经济蓬勃发展,越来越多的工厂为了提高竞争能力,纷纷自设门市部推销产品,扩大销售,增加盈利.为了适应门市部推行经济责任制的需要应设计一套简易核算方法,正确、及时地反映门市部的经营情况和成果,处理好各方面的经济关系.设想具体办法如下: 1、首先,必须确立门市部的经营独立性,在人、财、物管理上要有一定的自主权.厂部提供门市部的产品以购销方式,按出厂价开票结算.厂部提供给门市部一定经营资金,以备经营本厂以外产品的进货所需.其次,门市部不开立银行帐户,所 With the vigorous development of the national economy, more and more factories have set up salesrooms to sell products, expand sales, and increase profits in order to improve their competitiveness. In order to meet the needs of the retail sales department, a simple accounting method should be designed. Correctly and promptly reflect the business situation and achievements of the salesrooms and handle all aspects of economic relations. The specific measures are as follows: 1. First, we must establish the independent operation of the salesrooms, and must have a certain degree of management of people, finances, and materials. The company’s autonomy. The factory department provides the product of the sales department to purchase and sell the products, according to the ex-factory price billing settlement. The factory department provides the store department certain operating funds to prepare for the purchase of products outside the factory. Secondly, the sales department will not open. Bank account