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粮食商业企业有潜力利用闲置不用的固定资产搞“多种经营”,有的固定资产只要稍加改造、维修,就可创造效益,为国家增加收入。因此,粮食商业企业必须重视对固定资产使用效益的考核。由于粮食商业企业实行的是综合折旧率,折旧费和修理费是作为政策性亏损补贴的一部分得到国家财政补贴,而折旧费和修理费又是根据固定资产的原值按规定标准提取和掌握开支的。所以,固定资产使用效益如何,应当用每吨经营量(包括平议价,以下同)平均占用的固定资产原值这个指标来考核,公式如下:
Grain commercial enterprises have the potential to use the unused fixed assets to engage in “multiple operations”, and some fixed assets can create benefits and increase revenue for the state as long as they are slightly modified and repaired. Therefore, grain commercial enterprises must pay attention to the assessment of the use of fixed assets. Since grain commercial enterprises implement a comprehensive depreciation rate, depreciation and repair costs are given as part of the policy-based loss subsidies to receive state financial subsidies, while depreciation and repair costs are based on the original value of fixed assets and the expenditures are extracted and controlled according to the prescribed standards. of. Therefore, the efficiency of the use of fixed assets should be assessed using the indicator of the original value of fixed assets per ton of business volume (including flat bargaining, the same below). The formula is as follows: