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正确考核财务成果,不但可以为企业改善经营管理提供了可靠的数据,更是促进经济效果不断提高的必要手段。为此,我们就食品企业财务成果的考核方法,发表一点浅见。食品企业财务成果考核的主要内容食品企业经营的是鲜活商品,主营商品是猪、牛、羊、禽、蛋,这些商品易死、易病、易瘦、易臭,它的特性要求企业在组织流通时流向要近,环节要少,时间要快,这是商品特性所决定的客观要求。因此,食品企业在考核财务成果时,都要从这个总的要求着眼,分别从商品进价成本、商品销售收入、商品流通费用和营业外收支四个方面来进行考核。
Correctly assessing the financial results will not only provide reliable data for the enterprises to improve their management, but also be the necessary means to promote the continuous improvement of economic results. To this end, we made a humble opinion on the assessment methods of the financial results of food enterprises. The main content of the financial results of the food business assessment Food companies are operating fresh goods, the main products are pigs, cattle, sheep, poultry, eggs, these products are easy to die, easy to disease, easy to thin, smelly, and its characteristics require enterprises In the organization of circulation flow to close, fewer links, faster time, which is the objective characteristics of the product requirements. Therefore, the food enterprises in the assessment of financial results, we must look at this general requirements, respectively, from the purchase price of goods, sales of goods, goods circulation costs and operating income and expenditure in four areas to carry out assessment.