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剧烈的价格变动既影响到承包利润指标的计算和考核,又影响到企业的成本、利润及其在国家、企业与个人三者之间的分配关系。因此,在完善承包经营时必须考虑价格变动因素。一、价格变动直接影响到承包利润指标的计算和考核。具体到一个企业来说,利润是承包指标的主要内容。由于企业会计核算是以价值计量,而且目前又是以历史成本为基础。价格的变动不能不影响到承包利润指标的计算和考核。第一轮企业承包,确定上交利税指标时,
Severe price changes not only affect the calculation and assessment of contracted profit indicators, but also affect the company’s costs, profits and its distribution among the state, business and individuals. Therefore, when it comes to perfecting contracting operations, it must consider the factors of price changes. First, changes in prices directly affect the calculation and assessment of contracted profit indicators. Specifically for a company, profit is the main content of contract indicators. Since corporate accounting is measured by value, it is currently based on historical cost. Changes in prices must not affect the calculation and assessment of contracted profit indicators. The first round of enterprise contracting, when determining the delivery of profits and taxes,