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为了充分发挥企业留利资金的作用,必须切实搞好留利资金的管理。一、生产性留利资金的预测和决策生产性留利资金,是指企业留利中的新产品计划基金、生产发展基金和后备基金,是企业留利资金的主要组成部分。 (一) 新产品试制基金的预测与决策。国家为鼓励企业试制新产品,在资金上给予了很大支持,大部分试制费用都进了生产成本。所以,企业应该选择市场上有前途,技术上有把握,经济上效益好的产品投入试制。在利用剩余生产能力开发新产品时,可运用剩余贡献毛
In order to give full play to the role of corporate profit-making funds, we must effectively manage the management of profit-making funds. I. Predicting and deciding on productive profit-making funds Production-retaining funds refer to new product plan funds, production development funds, and reserve funds in the company’s retained profits, which are the main components of the company’s profit-making funds. (a) Forecasting and decision-making of new product trial funds. In order to encourage enterprises to trial production of new products, the government has given great support in terms of funding, and most of the trial production costs have gone into production costs. Therefore, companies should choose promising products in the market, technically certain, and economically profitable products to be put into trial production. When using the surplus production capacity to develop new products, the remaining contribution can be used