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近年来,在报刊杂志上和上级文件中,经常有产值、利润同步增长的提法,主管部门对企业下达利润计划,考核经济效益指标完成情况时:也是要求产值与利润同步增长.如果加以分析,就知道这种提法是错误的. 从产值、成本、利润三者的关系来分析,产值和利润的增长速度不但不同步,而且利润的增长速度应该大大地超过产值的增长速度.如果产值和利润同步增长,不但不能说明经济效益好,反而说明经济效益没有发挥出来,国家的资产仍有浪费.这是因为在产品成本中,既有变动费用,又有固定费
In recent years, in newspapers and magazines and in higher-level documents, there are often mentions of simultaneous growth in output value and profits. When competent authorities issue profit plans to enterprises and assess the completion of economic efficiency indicators, they also require simultaneous growth in output value and profits. If they are analyzed, It is known that this formulation is wrong. Analyzing the relationship between output value, cost, and profit, the growth rate of output value and profit is not only out of sync, but also the growth rate of profit should greatly exceed the growth rate of output value. If the output value The simultaneous increase in profits not only fails to show that the economic benefits are good, but also shows that the economic benefits have not been exerted, and the state’s assets are still wasted. This is because in the product cost, there are both variable costs and fixed fees.