| 试论抗战时期消费合作社的经营管理 |
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| 引用本文： | 熊斌.试论抗战时期消费合作社的经营管理[J].达县师范高等专科学校学报,2013,23(1):31-35. |
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| 作者姓名： | 熊斌 |
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| 作者单位： | 中国民航飞行学院航空运输管理学院,四川广汉,618307 |
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| 摘 要： | 抗战时期消费合作社的业务区域多以“行政区域”为限,货品定价既要考虑市场价格波动,也要考虑社员购买能力,一般多采“低于市价,高于成本”的政策.为规范社务管理和提高业务水平,相关部门对相关程序进行了规范.盈余分配方面,社员所得主要按照惠顾交易额进行分配.虽效果较为明显,但经营管理不善仍然是制约消费合作社发展的重要因素.
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| 关 键 词： | 抗战时期 消费合作社 经营管理 盈余分配 |
On the Management of Consumption Cooperation in the Period of Anti- Japanese War |
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| XIONG Bin.On the Management of Consumption Cooperation in the Period of Anti- Japanese War[J].Journal of Daxian Teachers College,2013,23(1):31-35. |
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| Authors: | XIONG Bin |
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| Institution: | XIONG Bin (Air Transport Management Department of Chinese Civil Aviation Flying University, Guangyuan Sichuan 618307, China) |
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| Abstract: | In the period of Anti -Japanese War, the business of consumption cooperation was mainly done in the administrative region and the goods＇ price depended on the market risk as well as the shopping force of people and the price principle was ＂high- er than market price and lower the cost price＂. The relative procedures were regulated in order to improve the management and business level. The profit was distributed according to the business amount, which was a great effect but limited the development of the cooperation. |
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| Keywords: | the Period of Anti ＂Japanese War consumption cooperation management profit distribution |
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