目前商业企业正在通过试点逐步推行商品保本保利期管理办法。这是企业内部管理制度的一项重要改革,也是实施科学管理的一项主要内容,它对促进企业提高经营管理水平和资金使用效益,推动增产节约运动的深入开展,都有重要意义。从一些企业的实践情况来看,在还没有普遍应用电子计算机条件下,对实行商品保本保利期必须采取简捷的方法,同时从实际出发,实行多环节的管理形式。为此,谈点个人的看法。一、关于商品保本保利期的查算方法商品储存保本期是以毛利减除固定费用及税金(计算保利期还要再减除目标利润)后的余额除以日变动费用而得出的天数。如果逐个品种都这样计算工作量太大,不利推行。为了简化,可以根据公式中各个项目之间的内在联系,把一些数据事先计 At present, commercial enterprises are gradually adopting trials to promote the management of commodity-guaranteed credit terms. This is an important reform of the internal management system of an enterprise and it is also a major content of the implementation of scientific management. It is of great significance in promoting enterprises to improve the level of operation and management, use of funds, and promote the deepening of the production increase and conservation campaign. From the perspective of the practice of some enterprises, under the condition that there is no universal application of electronic computers, a simple and convenient method must be adopted for the implementation of the principle of guaranteeing the cost of products and guaranteeing the profit-making period. At the same time, proceeding from actual conditions and implementing multi-linked management forms. To this end, talk about personal opinions. I. Method of checking the guaranteed period of commodity preservation The period of the commodity storage guarantee is the number of days after the gross profit minus the fixed fee and tax (the target profit is calculated by subtracting the target profit after calculation of the profit period) divided by the daily variable. . If this type of calculation is too large, it is unfavorable. For the sake of simplicity, some data may be calculated according to the internal relations between various items in the formula.