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除本分成制,是成都市西城区工业二局在改革中试行了两年乡的一项新的管理制度.与现行制度相比,除本分成制的基本特点就是工资不计入成本,系根据企业净产值按一定比例确定工资总额,再按劳动者提供的劳动量分配给个人.上浮下沉没有数量界限.这是对成本核算制度的改革,也是对现行工资制度的改革.据试行单位和在成都召开的学术讨论会介绍,已取得时显效益.现在的问题是,这项制度能不能在所有的工业企业全面实行?本文对此作一点初步探讨.一成本,首先是指产品生产上的耗费,同时又是据以补偿耗费的尺度.耗费的是什么、耗费量有多少,随耗费主体不同而异.换言之,某一经济事项,应否计入成本,衡量的唯一标准就是对耗费主体来讲是否属于生产产品的资金(或资本)耗费.我国现阶段存在两种形式的公有制即全民所有制和集体所有制.不论哪种形式的公有制,企业的主人
In addition to this division system, the Industrial Bureau of Chengdu Xicheng District has implemented a new management system for two years in the reform. Compared with the current system, the basic feature of this system is that wages are not included in the cost. According to the company’s net output value, the total amount of wages is determined according to a certain percentage, and then distributed to individuals according to the amount of labor provided by the laborers. There is no quantitative limit for floating and sinking. This is a reform of the cost accounting system and a reform of the current wage system. The academic discussion held in Chengdu has shown that benefits have been achieved. The question now is whether this system can be fully implemented in all industrial enterprises. This article is a preliminary discussion of this. First, the cost refers to the production of products. The cost, at the same time, is based on the measure of compensation cost. What is consumed and how much is consumed vary from one entity to another. In other words, whether an economic issue should be included in the cost is the sole criterion for measurement. Whether or not the subject is the capital (or capital) cost of producing a product. At present, there are two forms of public ownership in China: public ownership and collective ownership. No matter what kind of public System, business owners