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商业企业通过对一定期间内的劳动耗费、资金占用和人力占用水平同基期水平的比较,考核这三个方面的节约或浪费,可以衡量企业经济效益的优劣。具体可用下列三个综合指标来考核: 一、劳动节约(浪费)率。劳动节约(浪费)率,是指企业在一定期间内,每单位商品销售额的实际劳动耗费额与基期每单位商品销售额的劳动耗费额的差异数,占基期每单位商品销售额的劳动耗费额的百分比,劳动耗费额包括商品销售成本和商品流通费等。这一指标,反映企业劳动耗费的质量高低。该比率为正数时,说明劳动耗费节约;为负数时,说明劳动耗费浪费。其计算公式如下:
Commercial enterprises can assess the three aspects of savings or waste by comparing the level of labor consumption, capital occupation, and manpower occupation with the level of the base period over a certain period of time. Specifically, the following three comprehensive indicators can be used to assess: First, the labor saving (waste) rate. Labor saving (wasting) rate refers to the difference between the actual labor cost per unit of product sales and the labor cost per unit of product sales during the basic period, and the labor cost per unit of product sales during the base period. The percentage of labor, labor costs, including the cost of goods sold and commodity circulation fees. This indicator reflects the quality of labor costs. When the ratio is positive, it indicates labor cost savings; when it is negative, it indicates labor waste. The formula is as follows: