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人人都想提高企业的经营业绩,如何进一步用因素分析法分析影响企业的利润影响因素,将是每一个企业需要长远考虑的问题。企业经营的目的是什么?其实这是一个仁者见仁、智者见智的问题。有人认为经营的目的是为了追求利润最大化,这能直接地反映出企业创造出的新价值,看出企业的经营业绩。这也受到许多经营者和报表使用者的追棒,但是这个指标忽略了投入与产出的关系、忽略了风险问题,且最大的缺点是企业可能过多的追求利润而导致短期财务决策倾向,从而影响企业的长远发展。所
Everyone wants to improve the business performance of enterprises, and how to further analyze the influencing factors of the profits that affect the enterprises by means of factor analysis will be a problem that every enterprise needs to consider in the long run. What is the purpose of business operations? In fact, this is a benevolent kindness, wisdom see the problem. Some people think that the purpose of business is to pursue profit maximization, which can directly reflect the new value created by the enterprise and see the business performance of the enterprise. This is also chased by many operators and reporting users. However, this indicator neglects the relationship between input and output and ignores the risk problem. The biggest disadvantage is that enterprises may over-pursue profits and lead to short-term financial decision-making tendency. Thus affecting the long-term development of enterprises. The