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现行对煤炭企业实行经济利益挂钩的考核指标有四个,即产量、质量、利润、供货合同。煤炭企业是单一产品生产,理应再增加一个单位利润额或吨煤利润额指标。这对于提高煤炭工业的经济效益是很有必要的。提出增加单位利润额这个考核指标,与利润、单位成本指标并不重复。单位成本的作用在于制约生产过程中的消耗来促进提高经济效益。单位利润额指标的制约范围包括生产过程,销售过程,可以说几乎制约了企业的全部经济活动。现行十六项经济指标中,已有销售收入利润率指标,为何还要确立单位利润额指标呢?我们认为,销售收入利润率的准确性及其作用不如单位利润额指标。例如某矿某月计划生产原煤1,000吨,实
There are four assessment indicators that are currently linked to the economic benefits of coal companies, namely, output, quality, profit, and supply contracts. Coal enterprises are single-product production, and they should increase one unit of profit or tons of coal. This is necessary to improve the economic benefits of the coal industry. It is proposed that the assessment index for increasing the unit profit amount is not duplicated with the profit and unit cost indicators. The role of unit costs is to limit the consumption in the production process to promote the improvement of economic efficiency. The limits of the unit profit amount include the production process and the sales process. It can be said that almost all the economic activities of the company are restricted. Of the sixteen current economic indicators, there is already an indicator of the profit rate of sales revenue. Why do we need to establish the unit profit amount index? We believe that the accuracy of the sales revenue profit rate and its role are not as good as the unit profit index. For example, a mine plans to produce 1,000 tons of raw coal in a month.