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商品保本保利期管理办法,就是运用管理会计中量、本、利分析和目标管理的原理,从经营商品盈亏的角度,对商品的购、销、存全过程进行系统的价值管理的一种方法。各地试点的经验表明,它有利于改善商业企业业务经营,选择最优进货方案,使商品库存结构趋于合理;有利于加速资金周转,提高经济效益,有利于完善商业企业内部的经营责任制,调动商业职工的积极性;有利于推动商业企业的改革,为管理现代化打好基础。
The principle of management of commodity-guaranteed and guaranteed-benefit period is a method that uses the principles of management accounting medium-quantity, profitability, profit analysis, and goal management to perform systematic value management on the purchase, sale, and storage of commodities from the perspective of operating profit and loss of commodities. . The experience of pilot projects in various regions shows that it is conducive to improving the business operations of commercial enterprises, selecting the optimal purchase plan, making the commodity inventory structure more reasonable, facilitating the acceleration of capital turnover, improving economic efficiency, and improving the internal business responsibility system of commercial enterprises. To mobilize the enthusiasm of commercial workers; to promote the reform of commercial enterprises and to lay a solid foundation for managing modernization.