How Can We Overcome The Shortcoming Of Price Accounting?

        我國醫藥連鎖企業起步晚，但發展迅速。目前，國內很多醫藥連鎖企業仍實行售價核算，將所有庫存商品的毛利均放在“商品進銷差價”科目中進行核算，月末一次性地計算出庫存商品和已銷商品的綜合平均毛利。雖計算簡單易行，但結果不精確。售價核算法只適用于商品售價比較穩定的零售企業，其缺點顯而易見。

1. prone to management blind spots.

In the case of price accounting, the accounting department can only get the information of total inventory goods, and the inventory commodity ledger is calculated by the various counters and recorded at the selling price (most enterprises do not record the purchase price), thus forming a management blind area.

When the commodity is short, the false number is counted, and the total selling price is adjusted to make up the total amount. When the commodity surplus occurs, it tries to hide the report and seize the property of the enterprise.

2., the error is large and the gross margin accounting is not accurate.

The gross profit in price accounting can not be calculated according to the sum of gross profit generated by the sale of single product, but by the cost of goods combined rate.

Since the comprehensive rate of difference is the weighted average of the ratio of the difference between the sales price of the goods and the purchase price, it is greatly influenced by the varieties of the goods in the current period. Therefore, it can not truly reflect the difference rate and gross profit of the purchase price. It is only an approximate number.

Moreover, it is inevitable to use the comprehensive differential rate formula to calculate gross margins of commodities. In today's fierce competition in the pharmaceutical market, this formula is used to calculate the gross margin of commodity price reduction. The floating range is very large, and the difference is amazing.

3., inventory work is difficult and there are some loopholes.

Monthly inventory takes a long time to prepare, copy the commodity name, number, unit price, quantity, amount, and then calculate the amount, and then sum up the amount, make inventory list.

The reliability of such inventory results is very poor. If we want to review, the workload is too great.

Because the inventory in the price accounting only needs to check the quantity of the merchandise through the total amount of the sale price, the single product is not accounted for, and the person in charge of the physical charge is only responsible for the total price of the commodity. Therefore, when the end of the inventory calculation is finished, if there is a difference between the total amount of the total amount and the total amount of the goods, if the cabinet is afraid of the loss of compensation or the loss of the report, it is often not the use of duplicate disk, but the black box operation.

This will inevitably lead to false inventory and loopholes in management, which is hard to detect.

4. when commodity prices are adjusted, corresponding accounting treatment is required, which does not meet the needs of flexible operation and differentiated competition.

In today's fierce competition in the pharmaceutical retail market, we must adopt a positive and flexible pricing strategy if we want to win in the market competition.

Frequent price adjustment needs to manually count the quantity of goods, then calculate the inventory price difference of these goods, and then make accounting adjustment.

These tasks take a long time and are inefficient, and can not react quickly to market changes.

In addition, when the price war is getting more and more intense, the statistics on the discount of goods sold will also cost the accountants a great deal of energy.

　　如何克服售價核算的缺點呢?筆者認為，解決辦法是采用進價核算法。

A common feature of pharmaceutical chain enterprises is: a wide variety of commodities, high requirements for batch number and validity period.

If every entry and exit goods need to fill out accounting vouchers, register ledgers, calculate the purchase cost for each single item, and carry forward the corresponding sales cost for each single product, it is obviously impossible to complete the sale by the labor. Therefore, the key work of implementing the purchase price accounting method is to set up an integrated information control system for commodity capital flow and logistics.

It is a detailed classification and accounting of inventory commodities. It reflects and controls the entry, sale and storage of goods in stock according to the two measurements of commodity name, specification or grade, with the quantity of physical objects and the amount of purchase price.

Under the price accounting method, when the commodity price adjustment is encountered, the financial personnel do not need to make corresponding commodity value adjustment, because it only affects sales and has nothing to do with the cost, and naturally reduces the workload of accounting.

In the pition period of accounting method pformation, the data provided by the entry, sale and storage system can be regarded as the three level account, the accounting ledger as the two level account, and the two level account and the three level account should be established as a real control relationship.

　　進價核算法對于商品從基本信息開始，到商品的驗收、入庫、商品調價、銷售成本的結轉、同供應商的對賬結算、相關費用的收取等均由財務部門進行監督，使財務工作的賬、證、表、實物相符的基本要求得到落實，并使企業的管理得到很大程度的加強。