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新的企业会计准则和企业所得税法及其实施条例,一改以往将商品流通企业进货费用直接计入当期损益的做法,而规定将进货费用计入商品成本。本文介绍商业企业进货费用计入成本费用的制度沿革、执行新准则的企业进货费用计入商品成本可选择的方法,以及相应的会计处理。 相似文献
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商品流通企业在购进商品过程中会发生运输、装卸、保险、商品自然损耗等进货费用。本文分析了新准则下商品流通企业对进货费用的三种不同处理方式及各种处理方式的优缺点,并建议商品流通企业应采用先设置“进货费用”进行归集,期末再进行分摊的处理方法。 相似文献
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一是内贸部企业要在进货和销售环节上加强商品质量检验,严把进货关,建立谁进货谁负责,谁销售谁负责的进货销售质量管理责任制。二是要坚决打击故意购进和销售假冒伪劣商品行为。对私拿回扣、故意购进和销售假冒伪劣商品的企业,要依法追究当事人和企业领导 相似文献
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施颖 《中国乡镇企业会计》2007,(5):17-17
一、外购存货的会计处理变化应用指南中规定,企业在采购商品过程中发生的运输费、装卸费以及其他可归属于存货采购成本的进货费用,应当计入存货采购成本,也可先进行归集,期末根据所购商品的存销情况进行分摊。已售商品的进货费用,计入当期损益;未售商品的进货费用,计入期末存货成本。企业采购商品的进货费用金额较小的,可在发生时计入当期损益。 相似文献
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《企业会计准则——存货》规定,商品流通企业在采购商品过程中发生的进货费用应计入存货采购成本,也可先进行归集,期末根据所购商品的存销情况进行分摊,将已销商品的进货费用记入当期损益(主营业务成本),将未销售商品的进货费用记入期末存货成本,企业采购商品的进货费用金额较小的,可以直接记入当期损益(销售费用)。商品流通企业相对其他行业,存货数量巨大、种类繁多,若将进货费用在不同的商品之间进行分摊,势必会加大核算工作量。商品流通企业存货发出可以采用实际成本法、计划成本法,如先进先出法、加权平均法、移动加权平均法等进行存货成本的核算。在会计实务中也可采用零售价法、毛利率法进行核算。在进行进货费用处理时应根据各类存货实物流转方式(假设)、企业管理要求、存货性质等综合考虑。 相似文献
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配送中心是现代社会物流系统中的重要节点。通过对商品的进货、验收入库、仓储、订单处理、拣货、包装、分类、出货、检查、配送、信息处理等进行科学管理,可以大幅度减轻作业劳动强度,减少商品损耗,降低库存周转率,加速商品流通,同时提高社会满意程度,从而增强企业竞争力。文中首先分析了准格尔宇星超市配送中心的现状,找出其作业流程中的问题,提出了作业流程优化的对策,达到缩短流程作业时间、提高物流效率、提高服务水平、降低物流成本、提高企业竞争力的目的。 相似文献
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一、目前商品进货中存在的问题1 商品购销合同签约不规范。一些企业业务员在签订商品购销合同时 ,不在合同书上订明商品折让、回扣等条款内容 ,而是将折让回扣另行补充协议或作口头协商暗箱操作。2 商品采购合同管理不严。一些企业对商品购销合同管理缺乏科学管理与监督机制 ,具体表现在对商品采购合同不实行统一集中管理和监督 ,企业领导与财务部门无法掌握与控制商品采购品种、价格以及回扣、让利总量和兑现情况。3 采购吃回扣问题严重。由于一些企业对商品采购管理监督不严 ,商品进货回扣、让利款失控流入部门个人钱袋 ,企业商品库存资… 相似文献
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针对订单生产需求受价格和承诺交货时间影响以及延期现象,建立由生产商和销售商组成的供应链价格与承诺交货时间决策模型。研究表明:最优承诺交货时间绑定在服务水平上,提高服务水平可以降低双重边际化效应;相对于集中决策,分散决策采用较高的价格和较短的承诺交货时间,其最优利润和最优需求较少;此外,采用收益分享方式构建了供应链协调模型,得出销售商收益分享比例处于某一范围内才能实现供应链的协调。 相似文献
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Safety stocks and component commonality 总被引:1,自引:0,他引:1
Kenneth R. Baker 《Journal of Operations Management》1985,6(1):13-22
In the implementation of an MRP-based planning system it is often desirable to hold safety stocks at the component level. This approach is typical of a system that assembles finished products to order but builds components to a forecast. The same approach makes sense when end-item buffers would be prohibitively expensive to maintain, or when there is significant spares demand for the components.The existing theory for sizing component safety stocks is little more than an application of the principles governing single-level inventory decisions. The standard deviation of the distribution for demand is the key parameter. A multiple of this standard deviation, called the safety factor, is set by management policy. This safety factor determines the size of the safety stock. In simple cases there is a direct relationship between the safety factor and the level of customer service.Component commonality refers to a situation in which one component is common to more than one end item. The presence of commonality makes it difficult to determine safety stocks accurately. The existing theory, which is reviewed briefly, examines the effects of commonality on the component's safety factor. However, commonality destroys the relationship between safety factor and service level. This article introduces a simple example to illustrate this fact. The example suggests some problems that must be addressed if the theory is to encompass commonality. Among these are the need to develop service level measures for multiple products and to analyze the relationship between safety stock and service level. 相似文献
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基于随机需求的物流配送中心选址离散模型研究 总被引:2,自引:0,他引:2
针对物流需求不确定情况下的物流配送中心选址问题,对传统模型进行改进,将随机需求变量引入离散型选址模型,利用随机规划理论和遗传算法对实例模型进行求解。结果显示物流需求不确定情况下的随机规划模型的求解结果比假设已知需求情况下的结果真实可信,所需物流费用较少。 相似文献
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We analyse an M / M /1 queueing model with gated random order of service discipline. In this service discipline there is a waiting room, in which arriving customers are collected, and a service queue. Each time the service queue becomes empty, all customers in the waiting room are instantaneously put in random order in the service queue. We find the joint stationary distribution of the number of customers in the waiting room and the service queue. Furthermore, we obtain the bivariate Laplace–Stieltjes transform of the joint distribution of the sojourn times of a customer in the waiting room and the service queue. 相似文献
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With the development of information technology, the cloud computing system (CCS) has become a new paradigm for the business and clients. The system supervisor has to guarantee the CCS keeps a good quality of service (QoS) to satisfy the clients’ requirements. The maintenance action is thus necessary when the CCS falls to a specific state such that it cannot afford enough capacity to meet demand d. In order to measure the service level of a CCS, this paper constructs a network model and proposes a key performance indicator (KPI), where the KPI is utilized to evaluate the probability that the demand can be satisfied under both transmission time and maintenance budget constraints. A method to derive the interval estimation for the KPI is developed. The system supervisor can conduct the sensitive analysis to improve/investigate the most important part in a large CCS afterwards. 相似文献
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针对医院主导型医药供应链提出了一个仿真模型,定量分析了需求不确定性对医院服务水平的影响,模型结果有助于医院在保证服务水平的前提下控制存储成本。 相似文献
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This paper uses advance order data and historical demand data from a manufacturing shop and from a service operation to develop and test a forecasting methodology for predicting customer demand over a forecast horizon. The proposed methodology uses simple linear regression to model the relationship between a total demand ratio and a partial demand ratio. Comparison of the proposed model to a standard regression approach and a commonly used multiplicative model showed that the proposed model exhibited the greatest forecast accuracy. 相似文献