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近年来,相继有人提出应用经济效果综合率(或称经济效益综合值、综合效益值)做为综合考核指标。笔者对此不敢苟同,特提出以下商榷意见。经济效果综合率(以下简称“综合率”)是指企业的商品销售额和利润额的乘积与费用额和全部资金平均占用额的乘积的比值。其计算公式为: 综合率=商品销售额/费用额×利润额/全部资金平均占用额或=资金利润率/费用率=资金周转率×销售利润率/费用率提出上述观点的同志认为:综合率是完整地根据企业在经营管理过程中所得与所费应该包括的内容建立的对比关系,它最能综合地反映企业的经济效果。笔者认为上述的综合率在理论上是不科学的,在实践上是不适应的,不宜做为考
In recent years, it has been proposed in succession that the comprehensive rate of economic effects (or the comprehensive value of economic benefits and the overall benefit value) should be used as a comprehensive assessment indicator. The author does not dare to agree with this. I hereby submit the following commercial opinion. The comprehensive rate of economic effects (hereinafter referred to as “comprehensive rate”) refers to the ratio of the product of the company’s sales of goods and profits to the product of the amount of expenses and the average occupancy of all funds. The calculation formula is: Overall rate = sales of goods / amount of expenses × profit amount / average occupancy of all funds or = capital profit rate / cost rate = cash flow rate × sales profit rate / cost rate Comrades who put forward the above view think: comprehensive The rate is based on the comparative relationship between the income and expenses of the enterprise in the course of management and management. It can reflect the economic effect of the enterprise in the most comprehensive way. The author believes that the above-mentioned comprehensive rate is theoretically unscientific. It is not suitable in practice and should not be considered as an exam.