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《财会通讯》1990年第3期刊登了毛瑞庚同志的《商业企业内部承包单位计奖方法初探》一文,读后有所收获。毛文计奖公式的优点是:体现销售和利润在计奖中的不同地位,简便易行。但毛文也有不足,现将个人看法简述如下: 一、奖金分配应体现正确性原则。所谓正确,就是指一个独立核算单位内部各部门实际所发奖金总额,一定要小于或等于该单位应得奖金总额。小于,指留有余地;等于,指全部发完。绝不能大于,否则即违背原则。毛文的计奖公式,须有一个假定,那就是企业内部各部门都要完成和超额完成任务。如果出现一些部门大大超额完成任务,一些部门离完成任务的差距较大,或者发生亏损,由于各部门是非独立核算单
In the 3rd issue of the “Accounting Newsletter” (1990) published a paper “A Preliminary Study on the Awarding Method for Internal Contractors of Commercial Enterprises” by Comrade Mao Ruigeng, which was rewarded after reading. The merits of the Formula for Formulating Marwen Prizes are that they reflect the different status of sales and profits in the awards and are simple and easy to implement. However, there are also deficiencies in Mao Wen, who now briefly describe personal views as follows: First, bonus distribution should reflect the principle of correctness. The so-called correctness means that the total amount of bonuses actually issued by the various departments within an independent accounting unit must be less than or equal to the total amount of bonuses that the unit should receive. Less than, means leaving room; equal, means all finished. Must not be greater than, otherwise it violates the principle. Mao Wen’s awarding formula must have an assumption that all departments within the company must complete and over-complete tasks. If there are some departments that greatly exceed their tasks, some departments will have a large gap from the completion of tasks, or they will suffer a loss because the various departments are non-independent accounts.