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商业部决定,从今年起,在商业企业逐步推行商品保本保利期管理。商品保本保利期管理是一种科学的管理方法。它是从经营商品的盈亏角度,对商品的购、销、存全过程进行系统地价值管理。在目前尚处于推行摸索阶段之时,我认为有些问题值得注意。 1、按率测算商品保本保利期天数有关资料取得的问题。按率测算的公式为:某种商品保本期天数=(毛利率-销售税金率-固定费用率)/日变动费用率上述公式,是由测算的基本公式即按额测算公式演变而来的。公式中的日变动费用率一般包括日付利息率和日付保管费用率。日付利息率是指某种商品每储存一天占用贷款所支付
The Ministry of Commerce decided that from this year onwards, commercial enterprises will gradually implement the management of commodity-based guaranteed periods. Commodity preservation and profit-keeping period management is a scientific management method. It is from the point of view of profit and loss from the operation of commodities, and systematically manages the value of the entire process of purchase, sale and storage of commodities. At the moment when it is still in the groping phase, I think some issues are worth noting. 1, according to the rate of calculation of the number of days of guaranteeing goods for the period of the relevant data obtained. The formula for calculation according to the rate is: the number of days for which a commodity is guaranteed = (gross margin-sales tax rate-fixed fee rate)/day rate of change The above formula is derived from the basic formula for calculation, that is, the formula for calculating the amount according to the amount. . The daily variable expense rate in the formula generally includes the daily interest rate and the daily payment rate. The daily interest rate is the amount paid for every commodity stored for one day.