论文部分内容阅读
资金利润率是全面考核企业经济效益及资金利用效果的一项综合性指标.它能从各个不同角度反映企业经济效益状况。正确分解资金利润率有助于企业发现薄弱环节和存在问题,确定改进生产经营的重点,提高经营管理水平,对资金利润的分解方法很多,但我认为最佳的分解方法是既能在实际中具有应用价值,又能尽可能多地反映各个方面的管理状况及其对该指标的影响。因而最佳分解方法应为如下关系式:
The profit rate of funds is a comprehensive indicator to comprehensively evaluate the economic benefits of enterprises and the effectiveness of the use of funds. It can reflect the economic benefits of enterprises from various perspectives. Correctly decomposing the profit rate of funds can help companies find weak links and existing problems, determine the priorities for improving production and operation, and improve the level of business management. There are many methods for decomposing the profits of funds, but I think the best decomposition method can be implemented in practice. With application value, it can also reflect as much as possible the management situation in various aspects and its impact on the indicator. Therefore, the best decomposition method should be the following relationship: