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商业企业推行的经营责任制是以承包为内容,并通过各个岗位的具体责任制度,使劳动者的分工具体化,规范化,使企业内部的定额管理,岗位责任,经济责任融为一体,密切联系,相互协调,相互制约。因此,商业企业经营责任制,必须认真解决承包内容,承包范围,承包基数,奖金分配等四个主要问题。一.承包内容要完整。商业企业的经营承包一般采取责权结合,责利挂钩的形式,这个责既有经济责任又有社会服务责任,所以要从经济效益和社会服务效果两个基本点出发来设置考核指标。(1) 以销货为主的经济活动指标,主要考核对社会需求的满足情况和职工劳动量的大小。(2) 以利润为主的综合效益指标,主要考核企业经营成果及对国家的贡献。(3) 以毛利率、费用率、资金
The business responsibility system promoted by commercial enterprises is based on contracting, and through the specific responsibility system of each post, the laborer’s sub-tools are standardized and standardized, and the internal fixed-rate management, post responsibility, and economic responsibility are integrated. , coordinate with each other and restrict each other. Therefore, the business enterprise responsibility system must seriously solve the four major issues of contract content, contract scope, contract base, and bonus distribution. 1. The contents of the contract must be complete. The business contracting of commercial enterprises generally adopts the combination of responsibility and power, and the form of responsibilities and profits is linked. This responsibility has both economic and social service responsibilities. Therefore, it is necessary to set evaluation indicators from the two basic points of economic benefits and social service effectiveness. (1) The indicators of economic activity, mainly sales, mainly assess the satisfaction of social needs and the amount of labor of employees. (2) The profit-based comprehensive efficiency index mainly assesses the business results of the company and its contribution to the country. (3) With gross margin, expense rate, funds