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我县已有16个供销社企业实行“四放开”改革,在柜组中,实行“定额管理,全奖全赔”的占80.45％,实行“定额管理,联销(利)计酬,超利分成”的占11.78％,实行“租赁经营”的占7.71％。兹就“四放开”后有关核算管理问题提出如下意见,与同行共同探讨。一、承包柜组铺底资金的核算问题。目前对柜组库存商品资金的核算有三种做法:一是对库存商品实行售价金额控制,“进销差价”分户核算,按月分摊所实现的进销差价,计算承包柜组盈亏;二是对库存商品实行进价控制,原来按售价记帐的进销差价,在铺底资金划拨时冲减,平时购进商品按进价入帐;三是将县级批发仓库改为批零兼营的批发部,改进价数量核算为进价金额核算,取消商品帐。我认为,以上三种做法各有利弊,不宜一刀切。我们目前采取进价金额核算形式较为普遍,因为随着价格开放,绝大部分商品的作价权已下放到柜组,如库存商品仍实行售价控制,将使库存商品资金严重失真,失去原有的控制意义。
In the county, 16 enterprises in the supply and marketing cooperatives in our county have implemented “four release” reforms. In the cabinet group, 80.45% of the cabinet group has implemented “quota management, full awards and compensation”, and has implemented “quota management, joint sales (profit) compensation, and The share of profit was 11.78%, and 7.71% of the “lease operation” was implemented. I hereby make the following comments on accounting management issues after the “Four Releases” and discuss them with my colleagues. First, the contractor cabinet group bottoming out the capital accounting problem. At present, there are three approaches to the accounting of the bank’s inventory of commodity goods: First, the sale price of the inventory group is controlled, the “offset price difference” is accounted for separately, and the difference between the realized sales proceeds is calculated on a monthly basis, and the profit and loss of the contractor group is calculated; It controls the purchase price of inventory goods. The difference between the selling price and the selling price recorded in the original price is offset at the time of initial allocation of funds. Usually, the purchased goods are accounted for at the purchase price; In the wholesale department, the calculation of the quantity of the improvement price is accounted for in the purchase price and the cancellation of the commodity account. In my opinion, the above three approaches have their own advantages and disadvantages and should not be adopted in one go. We currently adopt the form of accounting for purchase price, because with the opening price, most of the goods have been decentralized to the cabinet group. If inventory prices are still subject to price control, the inventory of goods will be seriously distorted and lost. The significance of control.