江苏淮安县第二百货商店是独立核算的小型零售商业,有干部职工39人,年利润在6万元左右。从1985年1月份起,试行“百元销售工资含量”的分配方法,搞活了企业,调动了企业和职工的积极性。实践证明,这是改革小型商业零售企业分配制度的一项有益的尝试。具体做法是: 1、合理制定全年销售指标。该店以1983年、1984年销售实绩为基础,预测1985年的市场供求变化,然后根据上级下达的年利润计划进行推算,该店1985年利润计划为6.29万元(与1983年实现利润数相近),1983年和1984年利润率分别为5％和4.5％,1985 Jiangsu Huaian Second Department Store is an independent accounting of small retail businesses, with 39 cadres and workers, the annual profit of 60,000 yuan. From January 1985 onwards, the trial implementation of the “distribution of wages and salaries in one hundred yuan” has invigorated enterprises and mobilized the enthusiasm of enterprises and staff. Practice shows that this is a useful attempt to reform the distribution system of small-scale commercial retail enterprises. The specific approach is: 1, a reasonable annual sales target. Based on the 1983 and 1984 sales records, the store predicts the market supply and demand changes in 1985 and then reckons it according to the annual profit plan issued by the superior. The profit plan of the store in 1985 was 62,900 yuan (similar to the profit realized in 1983 ), The profit margins of 1983 and 1984 were 5% and 4.5%, respectively