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本文运用天津市第二运输公司所属12个汽车运输企业的有关资料,说明由于企业劳动技术装备程度,劳动力占用与消耗,离、退休职工人数及其费用支出以及承包前经济效益等方面的不同,不能单独把承包利润和资金利税率等效益指标,作为比较不同企业生产经营成果的客观尺度的观点,并提出了综合评价企业经营成果的具体方法,即经济效益系数比较法和差额利润法,从而也为合理确定汽车运输企业的承包利润指标提供了可供选择的方法.
This paper uses the data of 12 automobile transport enterprises affiliated to the second transport company of Tianjin to show that due to the difference of enterprise’s labor technology and equipment, labor occupation and consumption, the number of employees and their retired employees and their expenses as well as the economic benefits before the contract, We can not separate the benefit index such as contract profit and capital profit tax rate as the objective measure to compare the production and operation results of different enterprises and put forward the specific methods for comprehensively evaluating the operating results of enterprises, namely, the comparative economic benefit coefficient and the differential profit law But also provide a reasonable alternative to determine the contracting profit of automobile transport enterprises.