“拨货计价实物负责制”是商业、供销零售企业一项重要的经营理管制度。1953年以前,营业员卖货都要逐笔记帐,每日扎帐核对,逢五逢十按品名汇总销货,并要按品名立金额帐,不仅营业员工作量大,会计的帐务也相当繁重,经常加班加点,积压一、二年的帐是常事。1953年试行拨货计价实物负责制以来,简化了帐务手续,提高了服务质量和劳动效率。很多同志认为是经济管理上的一次重大改革。但是,由于这种方法只是采用售价总金额来进行控制,到月末清仓发现帐实不符时,原因说 “Distribution of goods valuation and material responsibility system” is an important management and management system for commercial, supply and retail enterprises. Prior to 1953, salespersons were required to sell their goods on a daily basis, check accounts every day, collect sales on a five-by-ten-by-name basis, and set up value accounts according to the product name. Not only did salespersons have large workloads, accounting accounts were also very heavy. , often work overtime, backlog of one or two years of accounts is common. In 1953, since the implementation of the system for calculating the physical value of goods charged for dialing goods, the accounting procedures have been simplified, and service quality and labor efficiency have been improved. Many comrades believe that it is a major reform in economic management. However, because this method only uses the total selling price to control, when the end of month clearing account does not match, why?