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1985年7月起,我公司根据三级批发企业的特点,改三级批发的商品大类核算为品类、品种核算,实行按月计算品类盈亏,进行品类分析和品类动态平衡。一年来的实践证明,这种核算方法能正确、及时地提供经济信息,有效地控制经济活动。品种核算的程序和方法如下: 1.划分核算品类或品种。以统计品种、经营品种和主要进货地区为依据,结合原来品种分类顺序,在不增加调拨人员工作量的基础上进行划分。做到核算简便,反映真实,索取资料方便。我公司现在的经营品种共划为4个大类,102个品类(种)。其中纺织类12个,针织类23个,百货类42个,文化用品类25个。
Since July 1985, according to the characteristics of the three-tier wholesale enterprises, the company has changed the three-level wholesale commodity accounting into category and variety accounting, calculated the category profit and loss on a monthly basis, and conducted category analysis and category dynamic balance. Practice over the past year has proven that this accounting method can provide economic information correctly and timely and effectively control economic activities. The procedure and method of variety accounting are as follows: 1. Dividing accounting categories or varieties. Based on statistical varieties, operating varieties, and major purchase areas, and in combination with the original classification order, the allocation can be made without increasing the workload of the transfer personnel. It is easy to calculate, reflect the truth, and obtain information easily. The company’s current operating variety is classified into 4 major categories and 102 categories (species). Of these, 12 are textiles, 23 are knitted, 42 are department stores, and 25 are stationery.