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过去,一般只按盈亏临界点的计算公式开展“保本保利”分析。这样,每种商品的经营不能与实现的目标利润直接联系起来,使得保本保利分析的推广与使用受到限制,难以强化经营者的“盈利”观念。为了使这项工作能向普及层次发展,做到直观、明了、简捷、使财会人员人人了解、人人掌握,充分发挥其在经营管理中的作用。笔者建议,承包企业应把“保本”与“保利”储存期天数记在
In the past, the analysis of “capital preservation and profitability” was generally based on the formula of the break-even point. In this way, the operation of each commodity can not be directly linked with the achievement of the target profit, which limits the popularization and use of the capital preservation and profit analysis and makes it difficult to strengthen the concept of “profitability” of operators. In order to make this work to the level of popularization, we should make it intuitive, clear and concise, let everyone in finance and accounting know and master all, and give full play to its role in management. The author suggests that the contracting enterprises should keep the number of days of “capital preservation” and “poly” storage period