目前各钢铁联合企业采用的半成品内部订价方法不尽相同,有的用国家订价,有的以平均先进成本作为内部价格,有的在国家订价基础上加减一个幅度作为内部价格。实践证明,用这些方法制订的半成品内部价格作为企业对所属单位考绩的依据和所属单位进行核算的工具,有很多不完备之处。最大的缺陷是使所属单位计算的内部利润与企业总体利润脱节,企业的总体利润不能在二级厂直接体现出来。笔者认为,企业制定半成品内部价格与国家制订产品价格不同。企业制定半成品内部价格,勿需考虑供求关系的影响,也没有必要充分体现社会必要劳动时间,主要应根据企业的实际情况,把二级厂的产量、成本、工资(包含奖金),内部利润与企业总体利润联结成为一个有机整体去制订半成品 At present, the internal pricing methods for semi-finished products adopted by various steel complexes are not the same, some use the price of the country, some use the average advanced cost as the internal price, and some add or subtract a price on the national price basis as the internal price. Practice has proved that the internal price of semi-finished products formulated by these methods is used as a tool for enterprises to evaluate the performance of their subordinate units and to perform calculations for their subordinate units. There are many incompletenesses. The biggest drawback is that the internal profit calculated by the affiliated entity is out of line with the overall profit of the enterprise. The overall profit of the enterprise cannot be reflected directly in the second-tier factory. The author believes that the internal price of a semi-finished product is different from the price of a product formulated by the country. The company formulates the internal price of semi-finished products. It does not need to consider the impact of supply and demand, nor does it need to fully reflect the socially necessary labor time. The output, costs, wages (including bonuses) and internal profits of second-tier plants should be based on the actual conditions of the enterprise. The overall profit of the company is linked into an organic whole to formulate semi-finished products