当前,对基层供销社商品流通费水平一般都用总计数考核,即考核费用总额与销售总额之比。这种考核方法往往不能反映费用执行结果的好坏。例如:某基层供销社近两年商品流通费支出情况如下表: 上表可以出该社销售上升,费用水平下降,如无费用价格变化的情况,可得出结论:费用执行情况尚好。但通过对该社大类商品核算的情况看,则不然。基层供销社作为农村的综合贸易中心,承担着农副产品的收购、加工、调拨和生产、生活资料的供应任务。由于大宗农副产品如棉花、蚕茧等一般部是代购形式,支付费用较少,而工业品属自 At present, the basic level of supply and marketing cooperatives commodity circulation costs are generally used to assess the total count, that the total cost of assessment and the ratio of total sales. This assessment method often can not reflect the cost of the implementation of the outcome is good or bad. For example: a grass-roots level supply and marketing cooperatives in recent years, the expenditure of commodity circulation fees in the following table: The above table can be the club sales rise, the cost level down, if no price changes in the price, concluded that: the cost of implementation is still good. However, through the classification of commodities in the community, the situation is not. The grass-roots supply and marketing cooperatives, as rural comprehensive trading centers, undertake the task of supplying, processing, allocating, and supplying agricultural and sideline products and living materials. As the bulk of agricultural and sideline products such as cotton, silkworm cocoon and other general department is the form of purchasing, pay less, and industrial products are from