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一、经济指标体系的核心是什么经济指标是衡量企业生产经营管理水平的重要依据。一般包括产量、质量、消耗、生产率、成本、利润等。为了使各项指标付诸实施,必须层层分解落实。例如棉纺工业的消耗指标可分解为用棉、用电、用料等;用棉又可再分解为配棉单价及用棉量等;用棉量还可以分解为落棉率、回丝率及水亏风耗等。这一系列指标纵横交叉,上下协调。大指标包小指标,小指标保大指标,分别落实到科室、车间、班组及个人,构成指标体系。那么,指标体系的核心是什么呢?笔者认为,是财务指标,特别是税利指标。这是因为:
I. The core of the economic index system is what economic indicators are the important basis for measuring the level of production, operation and management of enterprises. Generally include output, quality, consumption, productivity, cost, profit, etc. In order to put the various indicators into practice, they must be implemented in layers. For example, the consumption index of the cotton spinning industry can be decomposed into cotton, electricity, materials, etc.; the cotton can be further decomposed into the unit price of cotton and the amount of cotton; the amount of cotton can also be decomposed into the noil rate, the yarn return rate, and Water loss and other wind consumption. This series of indicators crosswisely and vertically coordinated. The large indicator package small indicator and the small indicator guarantee indicator are implemented in departments, workshops, teams, and individuals to form an index system. So, what is the core of the indicator system? The author believes that it is a financial indicator, especially a tax benefit indicator. This is because: