企业有问题商品,按其自身的性质可分为两大类:一类是商品使用价值受到影响的残损商品,其处理办法可以直接根据商品的残损程度,确定相应的损失金额;另一类则是由于多种因素影响的过时淘汰商品和其他不适销商品。从实际工作来看,这类商品是不易划分定性的,而且,它的存在是造成企业核算不准,经营成果不实的重要原因。现就其后者谈点个人看法。首先,我们分析有问题商品,是从库存结构来看的,其目的是从资金的时间价值方面来观察企业库存商品中是否有既定的或潜在的损失。其次,确定有问题商品是相对正常商品的销路而言的,并非是商品本身没有使用价值。这就说明,考核这类商品要以其适销程度为条件。从商品价值方面(当然,商品价值的实现是以其使用价值为前提的)去考察,而商品储存保本期指标,正好能从动态和静态上客观地反映出事物的两个不同方面。也就是说,当某种商品在保本期内售出,说明销路较好,并有盈利;反之,商品超过 There are two types of commodities for enterprises with problematic products: one is the type of damaged products whose use value of goods is affected, and the treatment method can directly determine the corresponding amount of loss based on the degree of damage of the products; It is due to a variety of factors outdated outdated goods and other unsalable goods. Judging from the actual work, this type of commodity is not easy to be classified and qualitative. Moreover, its existence is an important cause of inaccurate enterprise accounting and false business results. We will now talk about our personal views on the latter. First of all, we analyze the commodity in question, which is based on the inventory structure. Its purpose is to observe whether there is any established or potential loss in the inventory of the company from the time value of funds. Secondly, it is determined that the problematic goods are relative to the sales of normal goods, and not that the goods themselves have no use value. This shows that the assessment of such goods should be conditioned on their level of marketability. From the aspect of commodity value (of course, the realization of the value of the commodity is based on its use value), the indicator of the preservation period of the commodity storage can objectively reflect two different aspects of things from the dynamic and the static. In other words, when a commodity is sold within the period of protection, it means that the market is better and that it is profitable;