零售商场价格放开后,仍宜实行“售价记帐实物负责制”,但应从以下环节加强管理。一、确定最低销售限价。为保证商场经营盈利,制约营业员随意让价行为,有必要制定最低限价。商品购进后,经物价员计算,制定最低销售价(即“规定价”),并由营业员按“规定价”填写“商品验收单”,财会部门凭单记入实物负责人帐户。二、由营业员随行就市挂价格牌(即“挂牌价”),一货一价。“挂牌价”实际上就是最高销售价。售货时只要不低于最低限价,完全由营业员与顾客商议成交(即“成交价”)。三、建立收款台,集中收款。售货时由营业员填制一 After the retail market price has been liberalized, it is still advisable to implement the “accounting for the physical responsibility system for selling prices”, but the management should be strengthened from the following steps. First, determine the minimum sales limit. In order to ensure the profitability of shopping malls and to restrict salespersons’ willingness to let prices behave, it is necessary to establish a minimum price. After the purchase of goods, the price of the price calculation, the formulation of the minimum sales price (ie “regular price”), and the salesperson in accordance with the “price” fill in the “acceptance of goods”, the accounting department vouchers into the account of the person in charge of the physical object. Second, the salesperson will follow the market price tag (ie, the “list price”), a goods price. The “list price” is actually the highest selling price. As long as the sales price is not lower than the minimum price, the salesperson and the customer will negotiate the transaction (that is, the “transaction price”). Third, establish a cash register, centralized collections. When sales are filled by a salesperson