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陕西省汉中市百货公司是1个批零兼营的中型商业企业.下属1个批发部9个零售门店,经销百文针纺8000余种商品,年销5300万元.1987年以来,公司机关与批发部合为一个核算单位.在批发部内按商品类别划分了10个经营柜组.在营业厅内设置了8个柜组,其它两组因购销不在一起,实行对内独立核算.为了方便顾客,在营业厅里集中收销货款.从1989年开始计财科以经营柜组为对象推行了责任会计,使用多栏式记帐方法.实践证明责权利的落实仍受一定限制.(1)外欠货款落不实.这两年因市场萧条,延期付款成为竞争手段之一,各柜组外欠货款多,收回少,外欠年平均占商品库存的30%以上.1990年付外欠资金利息
Hanzhong City, Shaanxi Province Department Store is a mid-sized wholesale and retail businesses, under the 1 wholesale department 9 retail stores, distribution of more than 8,000 kinds of goods Baiwenzhenxian, annual sales of 53 million yuan. Since 1987, the company organs and Wholesale Department as a unit of accounting in the wholesale department by product category divided into 10 operating cabinet group in the business hall set up 8 cabinet group, the other two due to purchase and sale are not together, the implementation of independent accounting within the For the convenience of customers , Centralized collection and sale of goods in the business hall.From 1989 began accounting department to manage the cabinet group as the object of the implementation of the responsibility accounting, using multi-column billing method.Practice shows that the implementation of the rights and interests are still subject to certain restrictions. (1) Due to the sluggish market in the past two years, deferred payment has become one of the means of competition and the arrears in various cabinet groups have received more money and received less, with an average annual payment of over 30% of the total goods in stock. Funds interest