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商品储存保本(利)期分析方法是改善商业企业业务经营,选择最优进货方案,保持合理储备,改善商品库存结构,提高资金使用效益的一个重要方法。但到目前为止,这种方法在商业企业的推广应用仍十分缓慢,范围也很窄。究其原因主要有两条:一是现行商业企业会计实践与商品储存保本(利)期计算方法的理论相脱节。二是,有些财会人员提供的商品保本(利)期指标是事后反映,起不到应有的作用。鉴于上述情况,本文就如何推广应用商品保本(利)期分析方法谈几点粗浅的看法。
The analysis method of commodity preservation capital (profit) period is an important method to improve the business operations of commercial enterprises, select the optimal purchase plan, maintain reasonable reserves, improve the commodity inventory structure, and improve the efficiency of the use of funds. But so far, the promotion and application of this method in commercial enterprises is still very slow and the scope is very narrow. There are two main reasons for this: First, the current practice of accounting for commercial enterprises is out of line with the theory of the calculation method for the capital preservation (profit) period of commodity storage. Second, some commodity security (profit) period indicators provided by some accounting personnel are reflected afterwards and do not achieve the desired effect. In view of the above situation, this article discusses how to promote the use of commodity preservation (profit) period analysis methods.