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工业企业计算增加值,可使用生产法与分配法(收入法),两种方法计算的结果应是一致的,按照有关规定,目前主要采用生产法。但是生产法中的中间投入价值因为资料收集不准,而影响了增加值的质量。如果使用一种方法计算,就不易检验出数字是否准确,因此,我们采用了两种方法同时计算增加值的办法,解决了这一问题。 使用两种方法同时计算增加值,最好的办法是采用简易方法计算中间投入价值,因为生产法中的资料可供分配法使用,大大减少了工作量,使两种方法同时计算也不增加多少工作量。由此,先介绍简易方法计算中间投入价值。工业企业用生产法计算增加值的公式为:工
Industrial enterprises can use the production method and distribution method (income method) to calculate the added value. The results of the two methods should be consistent. According to relevant regulations, the production method is currently used. However, the value of intermediate inputs in the production method has affected the quality of added value because of inaccurate data collection. If one method is used to calculate, it is not easy to check whether the numbers are accurate. Therefore, we have adopted two methods to calculate the added value at the same time, which solved the problem. Using both methods to calculate the added value at the same time, the best method is to use a simple method to calculate the intermediate input value, because the data in the production method can be used by the distribution method, which greatly reduces the workload, so that the two methods do not increase much at the same time. Workload. From this, we first introduce a simple method to calculate the value of intermediate inputs. The formula for calculating the added value by using the production method of an industrial enterprise is: