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怎样考核企业经济效果?辽宁、湖北采取了“通信总量计算办法,浙江采取了一种被称为“联产计酬”的办法(见《人民邮电》报560期)。前者测算方法相当繁琐,并须在测算对象上达到一定的广度,否则产品单价很难准确地反映社会必要劳动量,并且一次测算不能适用以后的变化;但从理论上讲,用成本核算考核企业经营成果,是能够较全面地反映经济效益的。问题在于单价测算的准确程度如何。后者,计算方法确实比较简便,但只考虑了劳动效益,没有考虑经济效益,不能算是全面的经济核算。能不能找到一种既科学合理、核算简便、易于管理,又能比较全面地反映企业经营成果的考核办法呢?在学习辽宁等省经验的基础上,试提出以下设想。
How to assess the economic effects of enterprises? Liaoning and Hubei adopted the “method for calculating the total amount of communications, Zhejiang adopted a method called” co-generation pay “(see” People’s Posts and Telecommunications "reported 560) .The former measurement method is quite complicated, And must reach a certain breadth in the object of measurement. Otherwise, the unit price of the product can hardly accurately reflect the necessary labor amount in the society, and an estimate can not be applied to future changes. However, in theory, using cost accounting to evaluate enterprise operating results is able to compare Fully reflect the economic benefits.The question is how accurate the unit price calculation.The latter, the calculation method is indeed relatively simple, but only considered the labor benefits, without considering the economic benefits, can not be regarded as a comprehensive economic accounting can find a Scientific and reasonable, simple accounting, easy to manage, but also a more comprehensive reflection of the business results of the assessment methods? Learning Liaoning Province and other provinces on the basis of experience, try to put forward the following ideas.