粮油商品进价成本是影响粮食商业毛利(毛损)的重要因素,分仓、分囤结转商品进价成本,不仅能正确反映粮食商业企业的盈亏,而且是粮食商品管理上的重要改革,对于落实经济责任制,加强会计基础工作,搞好粮油商品的全面(数量、质量)管理,提高经济效益,起着重要作用。近年来,我县部分粮油购销站实行了按仓、囤结转进价成本,效果很好,其作法如下。一、加强领导,培训商品保管人员。分仓结转商品进价成本,不只是一个核算方法上的技术问题,而是粮食企业商品保管上的一项重要改革,它要求粮油商品在购进、调入、加工收回时,做到分品种,按等级分仓分囤储存,保管商品的职工个 The cost of grain and oil purchase price is an important factor affecting the gross profit (gross loss) of grain business. Sub-warehousing and sub-warehousing carry-over cost of goods not only correctly reflect the profit and loss of food commercial enterprises, but also an important reform of food commodities management, It plays an important role in implementing the economic responsibility system, strengthening the basic accounting work, and improving the comprehensive (quantity and quality) management of grain and oil products and raising economic benefits. In recent years, some grain and oil purchasing and selling stations in our county have implemented the warehousing and transfer pricing costs, and the results are very good. The practice is as follows. First, strengthen leadership and training of custodians of goods. Carrying costs of warehousing into warehouses is not only a technical issue in accounting methods, but an important reform of the custody of foodstuffs by commodity enterprises. It requires that grain and oil products be sold at the time of purchase, transfer and processing Varieties, according to the level of sub-storage warehouse store, a store of goods workers