目前,基层粮油企业仍执行统一收购,统一销售,统一调拨,统一储存的管理办法,没有自主权,不能发挥企业的积极性。如甲粮所商品库存雄厚,由于没有县局的调、销计划,不能参与流通。即使他们做了大量工作,管理制度执行的也很好,最后仍只能落得一个亏损的结局。而乙粮所由于他们接到县局几笔议价外销粮和平价粮外调计划,有大量的经营收入,该所就能盈利。因此,粮油基层企业不能单纯地用盈亏指标去考核,应把盈亏指标进行分解,用定率或定额来考核。 1、商品销售毛利率:检查商品流通过程中的价格执行的情况,如有无抬级或压价现象,商品出、 At present, the grass-roots grain and oil companies still implement the management methods of unified acquisition, unified sales, unified allocation, and unified storage. They have no autonomy and can not exert their enthusiasm. For instance, A-Food has a strong product inventory. Because there is no county bureau’s adjustment and marketing plan, it cannot participate in circulation. Even if they did a lot of work, the management system performed well, and in the end it still ended up with a loss. However, due to their receipt of a few bargaining plans for the export of grain and peace grain from the county bureau and a large amount of operating income, the Yiliang Institute can make profits. Therefore, grain and oil-based grass-roots enterprises can not simply use the profit and loss indicators to assess, should break up the profit and loss index, use fixed-rate or fixed-rate assessment. 1. Gross margin of merchandise sales: check the implementation of the price in the process of commodity circulation, if there is any phenomenon of escalation or price reduction, the merchandise