How To Overcome The Shortcomings Of Price Accounting?

???????? China's pharmaceutical chain enterprises started late, but developed rapidly. At present, many domestic pharmaceutical chain enterprises still carry out sales price accounting, accounting the gross profit of all inventory goods in the "purchase sales price difference of goods" account, and calculating the comprehensive average gross profit of goods in stock and sold goods at the end of the month. Although the calculation is simple, the results are not accurate. The selling price accounting method is only applicable to retail enterprises with relatively stable selling prices, and its disadvantages are obvious.

1. It is easy to create management blind spots. In the case of sales price accounting, the financial and accounting department can only obtain the information of the total amount of goods in stock. The detailed ledger of goods in stock is accounted for by each counter group and recorded according to the sales price (most enterprises do not record the purchase price), thus forming a management blind spot. When the goods are short, the number is falsely reported, and the book price of the goods is adjusted to make up the total amount; When commodity surplus occurs, try to conceal it and seize the property of the enterprise.

2. Large error and inaccurate gross profit accounting. Gross profit in sales price accounting cannot be calculated by the sum of gross profits generated from the sales of single products, but is obtained by carrying forward the cost of the comprehensive price difference rate of goods. Since the comprehensive price difference rate is the weighted average of the ratio of the purchase and sales price difference of the commodity to the purchase price amount, it is greatly affected by the current purchase variety of the commodity, so it cannot truthfully reflect the purchase and sales price difference rate and gross profit, but is an approximate number. Moreover, the calculation of gross profit of commodities by using the formula of comprehensive price difference rate is bound to produce errors. Today, when the competition in the pharmaceutical market is fierce, using this formula to calculate the gross profit of commodities at the price cut, the fluctuation range is very large and the difference is amazing.

3. The inventory is difficult and has some loopholes. Monthly inventory needs to be prepared for a long time. Copy the commodity name, number, unit price, quantity and amount, calculate the amount, and then summarize the amount to make a inventory table. The reliability of such inventory results is very poor, and the workload is too large if rechecking is required. As the inventory in the sales price accounting only needs to check the quantity of goods by the total amount of the sales price, and no single item is accounted for, while the physical person in charge (counter group) is only responsible for the total amount of the sales price of goods. Therefore, when the counter group counts and calculates the data, if there is a difference with the total amount of the physical item, the counter group is afraid of covering the loss or does not want to report the surplus, and often does not use the method of double check, Instead, they operate in a dark box, increasing or decreasing inventory by adjusting the quantity of goods. This will inevitably lead to false inventory and management loopholes, which are difficult to find.

4. Corresponding accounting treatment is required for commodity price adjustment, which does not meet the needs of flexible operation and differentiated competition of enterprises. Today, the competition in the pharmaceutical retail market is extremely fierce. To win in the market competition, we must adopt active and flexible pricing strategies. Frequent price adjustment requires manually counting the quantity of goods, calculating the inventory price difference of these goods, and then making accounting adjustments. These jobs take a long time, are inefficient, and cannot respond quickly to changes in the market.

In addition, in the case of increasingly fierce price war, the statistics of discounts when goods are sold also takes a lot of effort from accountants.

　　 How to overcome the shortcomings of price accounting? The author believes that the solution is to adopt the purchase price accounting method.

A common feature of pharmaceutical chain enterprises is that they have a wide range of commodities and high requirements for drug batch numbers and expiration dates. If you need to fill in accounting vouchers, register sub ledgers, calculate the purchase cost for each single item, and carry forward the corresponding sales cost for each single item's sales for each shipment, it is obviously impossible to do it manually. Therefore, the key work of implementing the purchase price accounting method is to establish an information integrated control system for commodity capital flow and logistics. It is the detailed classification accounting of inventory goods. It divides inventory goods into different accounts by product name, specification or grade. It reflects and controls their purchase, sales and inventory by physical quantity and purchase price amount, and forms perpetual inventory information in account book records. Under the purchase price accounting method, when commodity prices are adjusted, financial personnel do not need to make corresponding adjustments to commodity values, because it only affects sales and has nothing to do with costs, which naturally reduces the workload of accounting.

During the transition period of accounting method conversion, the data provided by the purchase, sales and inventory system can be used as the third level account, the accounting ledger can be used as the second level account, and the second level account and the third level account can establish a practical unified control relationship, which serves as the basis for purchase price accounting.

　　 The purchase price accounting method is supervised by the financial department from the basic information of goods to the acceptance, warehousing, price adjustment of goods, carrying forward of sales costs, reconciliation and settlement with suppliers, and collection of relevant fees, so that the basic requirements for the conformity of accounts, certificates, tables, and physical objects in financial work are implemented, and the enterprise management is greatly strengthened.