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由于经济体制的变化,城市与城市,部门与部门之间,自觉和不自觉的经济竞赛局面实际已经形成。为了加速经济发展,仅仅对一个个企业进行利润变化的因素分析,那是很难得到一份指导一个城市或一个主管部门组织产、供、销的最佳资料的。鉴于上述情况,本文提出一个对城市或部门的利润变化进行因素分析的方法,供各方面研究和参考。当前,对工业利润的分析是,只分析可比产品的销售利润,而对利润总额、不可比产品销售利润、其他销售利润、营业外收支等项目还缺乏公认的综合分析方法,公式也没有文字符号化,没有独立性,更没有检验分析是否准确的科学方法。由于上述原因,现提出下面的计算公式供大家使用讨论。设某厂基期与报告期有关商品销售利润的财务资料如下:
Due to the changes in the economic system, the situation of conscious and unconscious economic competition between cities and cities, departments and departments has actually taken shape. In order to accelerate economic development, it is difficult to obtain an optimal information for guiding a city or a competent authority to organize production, supply, and sales by simply analyzing the factors of profit changes of one company. In view of the above situation, this paper proposes a method for factor analysis of the profit changes of a city or a department for research and reference. At present, the analysis of industrial profits is to analyze only the sales profits of comparable products, but there is still no recognized comprehensive analysis method for items such as total profits, sales profits of unparalleled products, other sales profits, and non-operating revenue, and the formula has no text. Symbolization, there is no independence, but there is no scientific method to test whether the analysis is accurate. For the above reasons, the following formulas are proposed for discussion. The financial data on the sales profit of a factory during the base period and the reporting period are as follows: