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企业留利是企业维持简单再生产的必要条件,也是企业扩大再生产的重要资金来源。在当前转变企业经营机制的新形势下,采用目标留利来确定企业经营目标,是非常必要的。所谓目标留利是指企业在计划年度内,各项专用基金的必要支出所需求留利的最大值。以目标留利确定企业经营目标的具体方法是:首先确定企业计划年度各项专用基金的使用数额,再根据计划使用数加上确定的各种上交留利及其他扣除,倒算出企业计划年度内的目标利润,最后由目标利润来确定企业各项经营目标,其计算程序和公式如下:
Corporate profit is a necessary condition for enterprises to maintain simple reproduction, and is also an important source of funding for enterprises to expand production. In the current situation of changing the operating mechanism of enterprises, it is necessary to use target profit to determine the business objectives of the company. The so-called target profit refers to the maximum amount of retained profits required for the special funds required by the company during the planning year. The specific method of determining the business objectives of a company based on target profit margins is to first determine the amount of use of each special fund in the company’s planning year, and then calculate the number of special funds used in the company’s plan year, plus various deferred profits and other deductions determined in the plan. The target profit is finally determined by the target profit to determine the business objectives of the company. The calculation procedures and formulas are as follows: