CAJ | 학술논문

理论上校园超市要么实行进价金额核算,要么实行售价金额核算.在商品零售企业长期采用的售价金额核算法越来越难以适应市场化运作的校园超市,也难以得到会计准则的支持.采用进价金额核算法必将成为校园超市唯一的选择.但进价金额核算法也有其不足,需要建立商品类别体系、优化超市经营管理体制、配备现代化ERP管理系统,才能真正核算校园超市的收入成本和盈亏,提高校园超市经营管理效益.
이론상교완초시요요실행진개금액핵산,요요실행수개금액핵산.재상품령수기업장기채용적수개금액핵산법월래월난이괄응시장화운작적교완초시,야난이득도회계준칙적지지.채용진개금액핵산법필장성위교완초시유일적선택.단진개금액핵산법야유기불족,수요건립상품유별체계、우화초시경영관리체제、배비현대화ERP관리계통,재능진정핵산교완초시적수입성본화영우,제고교완초시경영관리효익.
In theory, the campus supermarket could use the purchase price amounting method, or use selling price accounting method. The commodity retail enterprises applies the selling price accounting method for a long term, which is increasingly difficult to adapt to the market operation of the campus supermarket, and it is difficult to get the support of accounting standards. Therefore, the purchase price accounting method will become the only choice of campus supermarket. But, the purchase price accounting method also has shortcomings, which needs to establish categories system of goods, optimize the supermarket management system, equipped with modern ERP management system, can truly account the revenue cost, as well as the profit and loss of campus supermarket, in order to improve the management efficiency of campus supermarket.