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《中国物资流通》1987年第7期上刊载了胡泽忠同志《订货计划中的量本利分析》一文,作者从物资企业计算利润的公式出发, 即:利润=进货原价×综合费率-物资流通费用通过对销售产品临界期的分析计算,来对物资经营从定量方面进行了可行性分析,这对于我们有计划地合理地经营物资的确很有帮助,但我认为该文在某些方面并不十分完善,至少以下三个方面是值得作进一步探讨的。一、对P=x-(n-1)r-a……(Ⅰ)这一公式的质疑(这里P为利润;x为进货原价×综合费率;n为盈亏临界期;r为单位产品在库一个时间单位耗费可变费率;a为单位产品固定费用牦费)
“China’s material circulation” in 1987 the seventh published Comrade Hu Zezhong “order plan in the amount of profit analysis,” a text, the author from the material business profit formula, namely: profit = original purchase price × integrated rate - material circulation Fees Through the analysis of the critical period of sales of products to the material operation conducted a quantitative analysis of the feasibility of this is very useful for our planned and reasonable operation of the material really, but I think the text is not in some ways Very perfect, at least the following three aspects is worth further study. First, the formula for P = x- (n-1) ra ... (I) of the query (where P is the profit; x is the purchase price × composite rate; n is the critical period; r is the unit of product in the library A unit of time variable rate; a fixed fee per unit of product y s fee)