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帐外物资每个企业都有,有的数量还相当可观。由于帐外物资处在会计反映、核算、监督之外,因此漏洞很大。我认为,要管好帐外物资,应在对帐外财产物资进行实物登记的同时,运用货币形式进行价值管理。 1、组织人力对企业所有帐外物资进行清查盘点,估价入帐,增设有关帐卡、报表,专人专库管理.并建立健全管理制度和奖惩制度,达到人尽其责,物尽其用的目的。 2、变废为利,组织一定范围的废旧物资交流,
Out-of-pocket items are available for every business, and some are substantial. Loans are very loopholes due to the fact that the unutilized materials are outside the accountant’s accounting, accounting and supervision. In my opinion, in order to manage the outstanding materials, the value of money should be managed in the form of money while carrying out the physical registration of the non-performing property and materials. 1. Organize manpower to check inventory of all the un-owned materials of the enterprise, appraise the valuation, and set up the management of accounts, statements and specialists, and establish and perfect the management system and rewards and punishments system so as to make the best use of them purpose. 2, turning waste into profits, organizing a certain range of waste materials exchange,