最近我们调查,基层供销社划小核算单位后,出现了一些不正常现象. 1、有的核算单位不注意资金管理和市场信息,盲目进货,造成商品积压;有的为了个人得利,随意赊销商品,挪用资金.我们发现有一个核算单位,库存额只有14,000元,擅自挪用、赊销商品达1,340元,占库存额9.2%. 2、企业实行联销计酬后,有的业务员为了多得报酬,为销货而销货,结果是销货增,个人收入增、利润下降.有个核算单位销货额比上月上升8.8%,利润下降2.2%,费用率上升 Recently, we investigated, after the grassroots supply and marketing cooperatives devised small accounting units, some anomalies have emerged. 1. Some accounting units do not pay attention to fund management and market information, blindly purchase, causing a backlog of goods; some for personal gain, free to write off Commodity, misappropriation of funds. We found that there was a accounting unit with an inventory amount of only 14,000 yuan. The unauthorized use and sale of goods amounted to 1,340 yuan and accounted for 9.2% of the stock. 2. After the company paid for the joint sales, some salesmen paid for it. , Selling goods for sales, the result is an increase in sales, personal income, profit decline. There is a accounting unit sales volume increased 8.8% over the previous month, profits fell 2.2%, the cost rate increased