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影响企业利润变动的因素是复杂的,在财务分析中,仅从产品销售的价格、数量、结构、产品税率、成本等因素去分析是不够的.譬如,产品售价的变动既有国家统一调整价格的影响,也有企业按照价值规律实行浮动价格、优质价格和分等论价的影响.产品成本的变动,既有企业的工作质量问题,又有原料、燃料提价、议价对成本的影响. 为了统一我省一轻系统利润因素分析的口径和方法,在广泛征求所属企业意见的基础上,于1983年提出了十因素分析法.实践证明,这样做可以区分主客观因素,保证分析质量.现将十项计算公式及有关说
The factors affecting the changes in corporate profits are complex. In financial analysis, it is not sufficient to analyze the factors such as price, quantity, structure, product tax rate, and cost of product sales. For example, the change in product price has both national adjustments. The impact of prices, there are also companies in accordance with the law of value of floating prices, high-quality prices and the impact of graded pricing. Product cost changes, both the company’s work quality problems, but also raw materials, fuel prices, bargaining on the cost of the impact. In order to unify the caliber and method of the analysis of a light system of profit factors in our province, and based on the extensive solicitation of opinions of the affiliated company, a ten-factor analysis method was proposed in 1983. Practice has proved that doing so can distinguish between subjective and objective factors and ensure the quality of analysis. Ten Formulas and Related Statements