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工业企业的利润是反映共计划期内经营管理最终成果的综合性指标。尽管不少商品的价格与价值背离,有些企业的利润不能准确反映实际经济效果。但是社会主义工业企业的利润,归根到底是国家建设资金的重要来源。因此,对利润指标的普遍关切,是理所当然,无可非议的。特别是在下一个计划期将要到来之前,企业的财会人员常常会碰到这样的情况:企业领导根据上级部门的布置,要求财务部门尽快提供下期的计划利润建议数。怎样以最简便迅速又比较准确的计算提供利润建议数呢? 工业企业利润包括不少内容,但最主要的是产品销售利润。如果企业的产品品种比较单一,产销基本平衡,产品售价与税率不会变动,则只要上级(或企业生产计划部门)提出对产品产量增长和产品成本降低的要求,就可以很快计算出产品销售利润总额。计算方法与顺序如下:
The profit of industrial enterprises is a comprehensive indicator reflecting the final results of the operation and management during the total planning period. Although the prices and values of many commodities deviate, the profits of some companies cannot accurately reflect the actual economic effects. However, the profits of socialist industrial enterprises are, in the final analysis, an important source of national construction funds. Therefore, the general concern for the profit indicator is taken for granted and beyond any doubt. In particular, before the next planning period will come, corporate finance personnel will often encounter such a situation: According to the arrangement of the superior department, the business leaders require the finance department to provide the next plan profit proposal as soon as possible. How can the number of profit proposals be provided in the most simple, rapid, and accurate calculation? Profits of industrial companies include a lot, but the most important thing is the profit from product sales. If the company’s product variety is relatively single, production and sales are basically balanced, and the product price and tax rate do not change, as long as the superior (or the enterprise production planning department) puts forward the requirements for the increase in product output and product cost, it can quickly calculate the product. Total sales profit. The calculation method and sequence are as follows: