商业企业的包装物不仅品类繁多,情况也极复杂,在实际业务活动中,除个别印有标记的专用包装物外,—般很难根据不同来源、不同价格划分清楚。为了加强包装物的统一管理,简化核算手续,提出以下改进意见: 一、改实际进价核算为内部统一计划价核算。包装物如按实际进价核算,财务部门必须按每个品种的不同价格登记数量帐,使用部门也要按每个品种的不同价格编报表册,工作量大,对帐困难。其结果仍然是帐物不符。将实际进价核算改为内部统一计划价核算办法后,实际进价与内部计划价的差异(属于本企业所有权的)作为“费用——包装费”处理。其好处是财务部门和使用部门只须按品种登记包装物数量帐和表册,减轻了工作量。二、随商品购进不单独计价的包装物,改腾空 The packaging of commercial enterprises not only has a wide variety of products, but also has a very complicated situation. In actual business activities, apart from the individual packages marked with individual labels, it is very difficult to clearly distinguish between different sources and different prices. In order to strengthen the unified management of packaging and simplify the accounting procedures, the following suggestions for improvement are proposed: 1. The actual purchase price is changed to the internal unified plan price calculation. If the package price is calculated according to the actual purchase price, the financial department must register the amount account at different prices for each product. The use department must also compile the report book at different prices for each product. The workload is large and the account reconciliation is difficult. The result is still inconsistent with books. After the actual purchase price calculation is changed to the internal uniform plan price accounting method, the difference between the actual purchase price and the internal plan price (which belongs to the ownership of the enterprise) is treated as a “cost-packaging fee”. The advantage is that the financial department and the use department only need to register the number of packages and books according to the variety, which reduces the workload. Second, with the purchase of goods not separately priced package, changed to empty