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本文从分析现行的营业利润损益计算模式的逻辑入手,认为其存在收入与成本不能较好匹配、对企业共性指标和个性指标未作区分的逻辑缺陷,导致营业利润变化幅度过大,不能反映企业基本业务的获利能力。为了克服上述局限,本文提出并界定了营业净收入、收入成本以及利润贡献等新的概念,并在此基础上构建具有内在逻辑一致性的以利润贡献为中心的损益计算模式。
This article starts from the logic of analyzing the current profit and loss calculation model of business profit, considers that the existing revenue and cost can not be well matched, and the logic defect that the enterprise common and individual indexes are not distinguished makes the change of operating profit too large, The profitability of basic business. In order to overcome the above limitations, this paper proposes and defines new concepts such as operating net income, revenue cost and profit contribution. On the basis of this, we construct profit-loss computing model with inherent logic consistency and profit contribution as the center.