论文部分内容阅读
随着国民经济的继续调整和体制的改革,南阳电子工业公司从1982年起增加了一项评价成本状况的指标——产值成本率。其计算公式是: 产值成本率=全部商品产品总成本/全部产品按现行价计算的工业总产值×100％这项指标的好处是: 一、受产品品种变化的影响较小,在产品品种不断更新、不断发展的情况下特别适应; 二、直接反映出企业生产与耗费的比例关系。便于主管部门和企业领导观察生产的效果; 三、调整价格的因素,可以和不同历史时期相对比,并且可以作为企业短期经济预测的参考;
With the continuous adjustment of the national economy and the reform of the system, Nanyang Electronics Industry Co., Ltd. has added an indicator of the cost status since 1982, which is the output-cost ratio. The calculation formula is: Production cost rate = total cost of all products / total industrial output value of all products based on current price × 100% The benefits of this indicator are as follows: 1. Affected by the change of product variety is relatively small, and the product variety is constant Special adaptation in the case of renewal and continuous development; Second, it directly reflects the proportional relationship between production and consumption of enterprises. Facilitate the authorities and business leaders to observe the effect of production; Third, the adjustment of price factors can be compared with different historical periods, and can be used as a reference for the company’s short-term economic forecast;