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生产均衡性分析是成本财务指标分析的基础。在经济活动分析中,对企业生产均衡程度评价所采用的指标是生产均衡率。该指标在计算方法上和理论依据上都存在着明显的缺陷,据此去评价企业的生产均衡程度具有很大的局限性。在目前的会计教材和辞典中,一般都将生产均衡率指标表述为: 上述指标在理论上存在着很大缺陷,很难正确的评价和反映生产均衡程度,因此,提出如下质疑: 首先,该指标在运算中所反映的均衡观念是模糊的。所谓均衡是就一定标准而言的,没有评价标准就不存在均衡的概念。该指标在计算中缺少评价基准,尽管在计算中试图以生产作业计划为客观尺度,然而,由于超额部分被排除在评价衡量范围之外,使
Production balance analysis is the basis for the analysis of cost financial indicators. In the analysis of economic activities, the index used for the evaluation of the production equilibrium of enterprises is the production equilibrium ratio. There are obvious defects in the calculation method and theoretical basis of this indicator. Therefore, it is very limited to evaluate the production equilibrium of enterprises. In the current accounting textbooks and thesaurus, the production equilibrium ratio indicators are generally expressed as: The above indicators are theoretically very flawed and it is difficult to correctly evaluate and reflect the degree of production equilibrium. Therefore, the following questions are raised: First, the The equilibrium concept reflected by the indicators in the calculations is ambiguous. The so-called equilibrium is based on a certain standard. Without the evaluation criteria, there is no concept of equilibrium. This indicator lacks a benchmark for evaluation in calculations. Although it tries to use the production operation plan as an objective measure in the calculation, it is because the excess part is excluded from the scope of evaluation.