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实行“四开放”的企业,除中央和省管的商品价格仍按规定执行外,其余商品的价格可全部由企业根据市场变化自行定价。本文拟就价格开放后,农机部门如何正确计算零售商品进销差价的问题,谈谈看法。一、实行“拨货计价实物负责制”的企业,将商品按零售价拨给门店(柜组)时,应规定调价幅度,门店(柜组)负责人在调价幅度内有权让价或升价销售。销售商品时,可将高于或低于定价的部分,在销货发票存根联上注明,每5天填写“商品变价单”,报财会部门调整“进销差价”。月末,企业财会部门仍用原来分摊差价的办法,计算已销商
Enterprises that implement the “four open” policy, except that the central and provincial-level commodity prices are still being implemented according to regulations, the prices of other commodities may all be priced by the enterprises themselves according to market changes. This article intends to discuss how to correctly calculate the difference in retail sales price after the price is opened. 1. Enterprises that implement the “delivery goods pricing system in kind” system shall, when assigning the goods to the store (cabinet group) according to the retail price, shall specify the price adjustment rate. The person in charge of the store (cabinet group) has the right to ask price or raise within the price adjustment range. Price sales. When selling goods, you can specify the part above or below the price on the sales invoice stub, and fill in the “Price Change List” every 5 days, and report to the finance and accounting department to adjust the “Inverting and Selling Difference”. At the end of the month, the corporate accounting department still uses the original method of apportioning the difference to calculate the sales volume.