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零售商业在推行经营承包责任制的过程中,要重视对承包企业利润组成的分析,定期考查影响利润指标的各种因素及其影响程度.这项工作搞得好坏,对于承包企业能否正确贯彻党的方针政策,正确处理国家、企业、职工三者关系,保障消费者利益,有着重要的意义.为了切实搞好承包企业的利润组成分析,企业的财会部门当前应着重抓好商品销售毛利和商品流通费的动态分析.一、商品销售毛利的分析.商品销售毛利是企业盈利的基础,商品销售毛刺主要取决于商品销售数量、商品销售结构和进销价格,因此,要全面分析商品毛利,必须及时掌握这三个方面的数据.
In the process of implementing retail contract responsibility system, retail commerce should pay attention to the analysis of the profit composition of contracted companies, and regularly examine the various factors that affect the profit index and the degree of influence. This work is good or bad, whether the contracting company can be correct It is of great significance to implement the party’s principles and policies, correctly handle the relationship between the state, the enterprise, and the employees and safeguard the interests of consumers. In order to effectively analyze the profit composition of the contracted companies, the accounting department of the company should focus on the gross profit of commodity sales. Dynamic analysis of commodity circulation fees. I. Analysis of gross profit of commodity sales. Gross profit of commodity sales is the basis of corporate profits. The burr of commodity sales mainly depends on the number of commodities sold, the structure of commodity sales, and the selling price. Therefore, it is necessary to comprehensively analyze the gross profit of commodities. , must grasp these three aspects of data in a timely manner.