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盈亏指标是考核企业经济效益指标体系的核心,它综合反映了企业生产经营活动的经济效果,是正确评价企业经营管理工作的基本经济指标。我们分析企业经济活动的状况,固然不忽视分析其他经济指标的完成情况,但是劳动生产率、成本、资金、产量、物质消耗等指标都直接与盈亏指标有关,质量和品种也与盈亏指标有着不可分割的密切联系。因此,如何正确计算和全面考核企业的盈亏,是—个十分重要的问题。国营农场的盈亏,按什么标准计算,如何考核才能正确评价农场的经营管理工作?长期以来一直存在着两种不同意见:一是认为国营农场与其他国营工交、财贸企业不同,农业生产具有生产周期长,
The profit and loss index is the core of the assessment of the company’s economic efficiency index system. It comprehensively reflects the economic effects of the company’s production and operation activities, and is a basic economic index that correctly evaluates the operation and management of the company. We analyze the status of corporate economic activities, although we do not neglect to analyze the completion of other economic indicators, but labor productivity, costs, funds, production, material consumption and other indicators are directly related to the profit and loss index, quality and variety are also inseparable from the profit and loss index. The close connection. Therefore, how to correctly calculate and comprehensively assess the profit and loss of enterprises is a very important issue. The profit and loss of state-owned farms, according to what criteria, how to assess the correct assessment of the operation of the farm management? There have been two different views for a long time: First, that the state-owned farms and other state-owned labor, finance and trade companies are different, agricultural production has a production cycle long,