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工业企业的经济核算,需要借助于一系列经济指标,去度量人们进行各项经济活动所取得的经济效果。这些经济指标包括产量、品种、质量、消耗、劳动生产率、成本、资金、利润等,构成经济核算的具体内容。我认为,在这个指标体系中,应当以利润指标为中心。理由是:一、利润指标综合性最强,而且是以价值形式反映企业经营好坏的指标,是企业对社会提供剩余产品最重要的标志。一个企业只有在产品对路、产量多、质量好、消耗少、
The economic accounting of industrial enterprises requires the use of a series of economic indicators to measure the economic effects of people’s economic activities. These economic indicators, including output, variety, quality, consumption, labor productivity, cost, capital, profit, etc., constitute the specific content of economic accounting. I think that in this indicator system, the profit index should be the center. The reasons are: First, the profit index is the most comprehensive, and it is an index that reflects the company’s business performance in terms of value. It is the most important symbol for the company to provide surplus products to the society. A company is only in the product of the right road, production, good quality, low consumption,