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长期以来,对商品流通费的考核一直采用销售费用率指标,随着经济体制改革的不断深入和商品经济的发展,商品流通渠道发生了很大变化,商品销售额对费用支出的影响和制约作用越来越小,销售费用率已不能确切反映企业的费用管理水平。为此,提出以下意见: 一、把现行会计制度规定的商品流通费,划分为追加费用(运输、保管、包装、挑选整理等费)和纯流通费用两种,前者列入商品成本,后者为商品流通费。这样,可以扭传因购销路线的远近、经营结构的变化而使商品流通费支出大起大落。
For a long time, the assessment of commodity circulation fees has always used the sales expense rate index. With the continuous deepening of the economic system reform and the development of the commodity economy, great changes have taken place in commodity circulation channels, and the effect of commodity sales on expenses and restrictions has been affected. Smaller and smaller, the sales expense rate can not accurately reflect the cost management level of the company. To this end, the following comments are made: 1. The current circulation of commodity circulation stipulated in the current accounting system shall be divided into additional expenses (transportation, storage, packaging, selection, etc.) and pure circulation costs. The former shall be included in the cost of goods, and the latter For the commodity circulation fee. In this way, it can be falsified that due to the distance between the purchase and sale routes and the changes in the operating structure, the expenditure on commodity circulation expenses has skyrocketed.