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工业企业的生产经营活动是一个复杂的系统,很难用某个单一的经济指标全面地反映出多层次、多环节的经济效益。长期以来,对企业经济效益,一般是运用一系列的经济指标(如利润额、销售利润率、资金利用率、成本降低率、劳动效益、资金周转速度、产值利税率等指标)来考核。这种用多个单项指标考核的办法,往往面面俱到,条目繁多,重点不突出,主次不分,从而给综合评价企业经济效益带来困难。同时,由于各个企业的客观条件不同,这些不同的经济效益指标在不同企业之间将会造成此优彼劣的情况。例如:一个企业资金利用的效益较好,但成本水平效益较差;而另一个企业则与之相反。因此考
The production and operation of industrial enterprises is a complex system. It is difficult to use a single economic indicator to comprehensively reflect the economic benefits of multiple levels and multiple links. For a long time, the economic benefits of enterprises are generally assessed by using a series of economic indicators (such as profit, sales profit rate, fund utilization rate, cost reduction rate, labor efficiency, capital turnover rate, and production value tax rate). This method of assessing with multiple individual indicators is often exhaustive, with numerous items, unimportant priorities, and no distinction between primary and secondary indicators, thus making it difficult to comprehensively evaluate the economic benefits of enterprises. At the same time, due to the different objective conditions of each company, these different economic indicators will cause this situation to differ between different companies. For example, a company’s capital can be used more efficiently, but the cost level is less effective, while another company is the opposite. Therefore, the test