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开始广泛应用于实行经济核算制企业的量本利分析,有无可能在班组经济核算中得到应用?笔者认为是有可能的。下面用简例说明这个问题。设某企业铸造车间铁炉小组是一个开展内部成本核算的班组。其产品是铁水。每吨铁水内部价格为250元。该小组基年一段时期内(6至12月份)产量、成本资料如下表: 计划年度中、车间按照经济责任制的原则,下达给该小组每月完成500元内部利润的计划指标。每月应完成多少吨铁水才能保本?每月应完成多少吨铁水才能实现500元内部利润?这是该小组全体成员共同关心的问题。量本利分析可以准确无误地回答这些问题。
The author began to be widely used to analyze the quantitative analysis of the enterprises of the economic accounting system. Is it possible to apply it to the economic calculation of the team? The author thinks that it is possible. Here is a brief example to illustrate this problem. Set up a company’s foundry iron stove group is a team to carry out internal cost accounting. Its product is hot metal. The internal price per ton of hot metal is 250 yuan. The following table shows the production and cost data of the group during the period of base year (June to December): During the planning year, the workshop will, in accordance with the principle of economic responsibility, issue plans for the group to complete 500 yuan of internal profits each month. How many tons of hot metal should be completed each month to protect the original? How many tons of hot metal should be completed each month to achieve an internal profit of 500 yuan? This is a common concern of all members of the group. The quantitative analysis can answer these questions accurately.