论文部分内容阅读
在企业外部环境变化较大的情况下,如何合理、准确地考核承包企业和经营者,是当前完善承包制亟待解决的一个问题。河北省遵化县从1988年开始在这方面进行了有益的探索,并取得了比较明显的效果。他们把企业实现利润分解为市场机遇利润和强化管理利润两部分。市场机遇利润,是指企业某承包年度销售商品(产品)价格与承包基年同类商品(产品)销售价价差扣除原材料涨价金额后而形成的利润额。强化管理利润,是指剔除因涨价带来的利润和原燃材料涨价而影响的利润后,承包者及广大职工依靠科学管理而实现的利润额。
Under the circumstances that the external environment of enterprises has changed greatly, how to reasonably and accurately assess contracting companies and operators is a problem that needs to be solved urgently to improve the contracting system. The Zunhua County of Hebei Province has conducted useful explorations in this area since 1988 and has achieved significant results. They decomposed the profits of the company into two parts: market opportunity profits and enhanced management profits. The market opportunity profit refers to the amount of profit generated by the difference between the price of a company’s contracted annual sales of goods (products) and the sales price of similar goods (products) in the contracting base year minus the amount of raw material price increases. Strengthening management profits refers to the amount of profits that contractors and employees rely on scientific management after eliminating profits that are affected by price increases and price increases of raw materials.