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随着价格改革的不断深入,越来越多的企业开始注意到价格变动因素对承包基数和销售计划的影响,并把物价指数运用到制定企业的目标计划中。那么,如何结合物价指数确定企业承包基数和销售计划呢?现以下例说明这个问题。某企业1988—1990年实际销售额分别为1000万元、1200万元、1500万元;1989、1990年环比物价指数分别为115%、120%;1990年定基物价指数为138%;三年平均物价指数为117.5%。该企业计划在新一轮承包期(1991—1993年)年销售量增长5%,并预测承包期价格每年上涨约4%。确定该企业的承包基数,通常有以下五种选择方案:
With the continuous deepening of price reforms, more and more companies are beginning to notice the impact of price changes on contracting bases and sales plans, and applying price indices to the formulation of corporate goals. Then, how do you combine the price index with the company’s contract base and sales plan? The following example illustrates this problem. The actual sales of a company from 1988 to 1990 were 10 million yuan, 12 million yuan and 15 million yuan respectively; in 1989 and 1990, the price index of the chain was 115% and 120%, respectively; in 1990, the price index of the fixed base was 138%; The price index is 117.5%. The company plans to increase its sales volume by 5% in the new round of contracting period (1991-1993) and forecast that the contract price will increase by about 4% annually. Determine the company’s contract base, usually the following five options: