论文部分内容阅读
盈亏指标是反映企业经营管理成果的—个综合性指标。当前,使用的盈亏指标是以绝对数表示的。即: 盈亏金额=企业销售收入金额—企业成本支出金额检查盈亏计划执行情况的公式是: 盈亏金额计划完成百分比=实行盈亏金额/计划盈亏金额×100％这一指标计算简便,概念清晰。一般说来,增加盈利和减少亏损都是企业增收节支的结果。然而,却因有的企业计划盈利指标是正数,有的企业计划亏损指标是负数,而无法进行对比。在特殊情况下,如:企业的计划盈亏金额或实际盈亏金额为零,盈亏金额计划与实际的指标值分别为一正一负时,因计算困难而无法检查。
The profit and loss index is a comprehensive indicator that reflects the results of business management. Currently, the profit and loss indicators used are expressed in absolute terms. That is: Profit and Loss Amount = Corporate Sales Revenue Amount - Enterprise Cost Expense Amount The formula for checking the execution of a profit and loss plan is: Profit/Loss Amount Plan Completion Percentage = Executed P/L Amount/Planned P/L Amount * 100% This indicator is simple to calculate and has a clear concept. In general, increasing profits and reducing losses are all the result of increased revenues and savings of the company. However, because some companies plan positive profitability indicators, some companies plan to have a negative loss index and cannot compare them. In special circumstances, such as: the company’s planned profit and loss amount or actual profit and loss amount is zero, and the profit and loss amount plan and the actual index value are respectively positive and negative, they cannot be checked because of difficulty in calculation.