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读了《财会通讯》1985年第7期王玉春同志的《要求产值与利润同步增长的提法是错误的》一文,觉得文中有些观点和论据是不正确的,现提出来与王玉春同志商榷,并希望得到同行们的指教. 《王文》的中心论点是利润增长速度会大大超过产值的增长速度,其依据是:产值增长了,单位成本中的固定成本就会减少,利润就会增加.但是,固定成本有个相关范围,一旦产量超出这个范围,固定成本也会发生变化,甚至是较大的变化.因为产品要多生产出来,并完全销售出去,如超过一定限度,就要多支付诸如研究开发费、广告宣传费、职工培训费等固定性费用.而且,变动成本也有一个相关范围问题,一旦超出这个范围,单位产品的变动成本也会上升.因为产量超出一定界限,必然要以比正常工资高的标准向加班的工人和管理人员支付工资;材料采购的最优批量也会因此废弃,需要多支
After reading Comrade Wang Yuchun’s article “Requirement of Simultaneous Growth of Production Value and Profits is Wrong” by Comrade Wang Yuchun of the “Accounting Newsletter” in 1985, I feel that some of the arguments and arguments in the article are not correct. I would now like to discuss with Comrade Wang Yuchun and We hope to get advice from our peers. The central argument of Wang Wen is that the profit growth rate will greatly exceed the growth rate of output value. The basis is that as the output value increases, the fixed cost in unit cost will decrease and the profit will increase. Fixed costs have a related scope. Once the output exceeds this range, the fixed costs will also change, even larger changes. Because the products must be produced and sold completely, if they exceed a certain limit, they must pay more. Research and development fees, advertising fees, staff training fees, and other fixed costs. Moreover, variable costs also have a related range of problems. Once out of this range, the cost of change of the unit product will also rise. Because the output exceeds a certain limit, must be compared to The standard of high normal wages pays wages to workers and managers who work overtime; the optimal batch for material procurement will also be abandoned, requiring multiple payments.