《国营供销企业会计制度会计科目和会计报表》对商品流通费科目说明:“企业应按商品类别计算各类销售商品应负担的进货费用和应分摊的管理费用.其中,管理费用可按各类商品的销售收入占销售总额的比例进行分配.”这个办法虽简单易行,但现在要搞责任制,这种分配管理费用的方法就不合理了,必须改革,特别是占最大比重的利息支出.在供销企业中,银行借款利息一般占60%以上.利息产生于借款,借款多少取决于商品资金占用的数额,而不是取决于销售额.销售额大,货币回笼快,库存占用减少,银行借款也随之下降,利息支出当然也相对减少,这正是企业提高经济效益的主攻方向.如果利息支出按各品种销售额分摊,销售情 “Accounting System and Accounting Statements of State-Owned Supply and Sales Enterprises Accounting System” explains the commodity circulation fee subject: “Enterprises should calculate the purchase expenses and the apportioned administrative expenses that should be borne by various sales commodities according to the category of commodities. The sales revenue of goods is distributed as a percentage of total sales." This approach is simple and easy, but now it is necessary to implement a responsibility system. This method of allocating administrative expenses is unreasonable and must be reformed, especially for the largest share. Interest expense. In the supply and marketing companies, bank loan interest generally accounts for more than 60%. Interest is generated from borrowings, how much depends on the amount of commodity funds used, not on sales. Large sales, rapid currency recovery, inventory reduction As a result, bank borrowings have also declined, and interest expenses have also been relatively reduced. This is the main direction for companies to increase their economic efficiency. If interest expenses are distributed among sales of different species, the sales situation