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jia qiang di zhi yi hao pin guan li jian shao sun shi lang fei xian xiang
Pages: 37
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  损失浪费现象低值易耗品管理一次摊销法五五摊销法单位价值存放地点内部管理制度内部控制单位效益易耗品;
Abstract: <正> 企业和行政事业单位的低值易耗品由于种类较多,数量较大,单位价值较低,容易发生损失浪费现象。据本人调查,大多数单位的低值易耗品管理都比较混乱,损失浪费现象十分严重。其主要原因是,单位领导不重视,认为低值易耗品使用年限较短,价值较低,对单位效益影响
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