论文部分内容阅读
对计划外物资的作价,大多数地方采取的办法是:销售价=(进价+运杂费用)×(1+综合差率)或:销售价=(进价+运杂费用)×(1+资金占用时间×利息率+损耗率+企业管理费率+利润率+税率)这种方法会使进价越大,运杂费用越多,销售价格越高,经营企业得利越多。不利于企业节约费用,不利于市场物价的稳定,不利于安定团结。为解决这一问题,笔者认为应采用“基价递率法”。
For the price of unplanned materials, the method adopted in most places is: selling price = (purchase + transportation expense) × (1 + composite rate) or: selling price = (purchase + transportation expense) × (1 + Time spent on capital × interest rate + loss rate + corporate management rate + profit rate + tax rate This method will increase the purchase price, the higher the cost of transportation and miscellaneous expenses, the higher the selling price, the more profits the operating companies will gain. Not conducive to the company’s cost savings, is not conducive to the stability of market prices, is not conducive to stability and unity. In order to solve this problem, the author believes that the “base rate recursive method” should be adopted.