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企业为了有效地组织生产经营活动,提高利润水平,通常要按期编制利润计划,合理确定计划利润额和利润率。利润计划是为了达到所期望的利润目标,对企业未来各种经营活动进行筹划所制订的计划。它有两个基本特点:一是用利润指标综合反映企业各方面经营活动的成果,并用价值形式来考核利润形成过程;二是明确企业各部门在经济效益方面的相互联系,把企业各部门的活动同企业的利润目标密切结合起来。然而,利润计划的这些特点实际体现出来的方式和程度与企业所采用的利润计划模式有密切关系。企业要有效地发挥利润计划的作用,就必须正确选择和运用利润计划的模式。利润计划按其所依据的利润与收入、成本之间的联系方式,可分为三种模式。
In order to effectively organize production and operation activities and increase profit levels, enterprises usually compile profit plans on schedule and reasonably determine planned profit and profit margins. The profit plan is a plan formulated to plan the various business activities of the company in order to achieve the desired profit target. It has two basic characteristics: First, it uses profit indicators to comprehensively reflect the achievements of various aspects of the company’s business activities, and assesses the profit formation process in the form of value; Second, it defines the interrelationships among various departments of enterprises in terms of economic benefits, Activities are closely linked with the company’s profit goals. However, the actual expression of these characteristics of the profit plan has a close relationship with the profit plan model adopted by the company. To effectively play the role of a profit plan, an enterprise must correctly choose and use a profit plan model. The profit plan can be divided into three modes according to the relationship between the profit, income, and cost on which it is based.