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会计制度改革后,实行制造成本核算办法,不管产品销不销售都要把企业的生产管理费用和财务费用列入当期损益。这样一来,工厂生产的产品如果不能及时销售,企业当期利润必然减少或出现亏损。因此,企业必须加强销售工作:一、积极、公平地加入市场竞争,把企业生产的产品及时销售出去,把厂内存货压到最低限度。二、组织扩大销售队伍,提高销售人员素质,签订的合同必须通过公证机关鉴证,使之具有法律效力。三、加强信息工作。企业应及时准确地把握住产品及产品销售信息。这样就能主动稳妥地去占领产品销售市场。
After the reform of the accounting system, the method of manufacturing cost accounting is implemented. The company's production management fees and financial expenses shall be included in the current profit or loss regardless of the sales of products. In this way, if the products produced by the factory cannot be sold in time, the current profits of the company will inevitably reduce or cause losses. Therefore, companies must strengthen sales: First, actively and fairly join the market competition, sell products produced by enterprises in a timely manner, and minimize in-plant inventory. Second, organize the expansion of sales force, improve the quality of sales staff, the contract must be signed by the notary office forensics, so that it has legal effect. Third, strengthen information work. Enterprises should grasp product and product sales information in a timely and accurate manner. In this way, we can actively and steadily occupy the product sales market.