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对于大、中型企业,在与下属单位签订承包合同时,存在着基数核算问题。目前,一般采用将上一年的产量作为下一年的基数,或稍加改进的基数几年不变算法。用这种算法确定下属单位年度计划有两个明显的缺点:第一,限于每年生产的不平衡,企业也有大年、小年现象,即今年如有大幅度地增长,明年很可能增长幅度相对较低,这样如以每年的实际产量作为下年度计划的基数,再以固定的增长率签定下年度生产计划合同,
For large and medium-sized enterprises, there is a problem of base accounting when signing contracted contracts with subordinate units. At present, we generally use the previous year’s output as the base for the next year, or a slightly improved base-year invariant algorithm. There are two obvious shortcomings in using this algorithm to determine the annual plan of subordinate units: First, limited to annual imbalances in production, companies also have phenomena of big or small years, that is, if this year’s growth is significant, it is likely to be relative to next year’s growth. Lower, so if the annual actual output is used as the base of the plan for the next year, then the production plan contract for the next year will be signed at a fixed growth rate.