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目前商业零售企业计算柜组商品资金平均占用额,一般是套用制度规定的计算企业流动资金平均占用额的方法。即(月初余额+月末余额)+2。这种办法往往造成如下后果:(1)由于影响奖金的只是月末一天的余额,柜组为了多得奖金,人为地压低月末库存商品余额。有些商品月底宁可脱销。月底时也不进货。对于存贷分户的企业来说,这样造成整个企业月末存款余额过大,产生浪费。(2)由于月中各日库存的大小对奖金的发放影响不大,柜组进货一般都集中在月初,使得企业月初资金供应很紧张。(3)有些零售店为了扩大销售,加强竞争,售给工厂商品常常采用赊销形式,按这种方法计算,零售店等到月底才去催收货款,使得资金不能及时回笼。我公司油漆化工门市部根据零售企业核算的特点,独创了一种按日计算各柜商品资金平均占用额的方法,收到明显效果,使利息支出额较上年减
At present, the average amount of commodity funds used by a computer retailer’s computing cabinet group is generally the method for calculating the average amount of liquidity used by enterprises in the system. That is, the balance at the beginning of the month + the balance at the end of the month +2. This approach often leads to the following consequences: (1) Since the balance of the month-end balance is only used to influence the bonus, the cabinet team artificially reduces the balance of the end-of-month inventory commodity in order to obtain more bonuses. Some commodities are rather out of stock at the end of the month. It will not be purchased at the end of the month. For enterprises that hold deposits and loans and separate households, this causes the entire company to have excessive balances at the end of the month, resulting in waste. (2) Since the size of the inventory on each day of the month has little effect on the issuance of bonuses, the purchase of the cabinet group is generally concentrated at the beginning of the month, which makes the company’s funding supply very tight at the beginning of the month. (3) In order to expand sales and increase competition, some retail stores often sell products to the factory in the form of credit sales. According to this method, retail stores wait until the end of the month to collect payment, making it impossible to repatriate funds in a timely manner. Based on the characteristics of retail enterprise accounting, our company’s paint and chemical sales department has created a method of calculating the average amount of commodity funds used by each counter on a daily basis. It has received significant results and reduced the amount of interest expenditure over the previous year.