作为一个经营者,预测下达企业中各业务部门的经济指标,并以此考核奖惩,是企业管理的主要工作之一。物资企业的经济指标,主要包括利润、销售额、实物量、费用水平、资金周转等项目,而利润又是其中的关键指标。它既体现企业对国家的贡献,又是企业和职工个人利益的来源。因此,恰当地制订全年的利润计划,并合理地划分到各业务部门是个十分重要的问题。而在下达利润计划时,又涉及到 As an operator, it is one of the major tasks of business management to predict the economic indicators of various business units in an enterprise and to evaluate rewards and punishments. Economic indicators of goods and enterprises, including profit, sales, physical quantity, cost level, capital turnover and other projects, and profit is one of the key indicators. It not only reflects the contribution of enterprises to the country, but also the source of the personal interests of enterprises and employees. Therefore, it is a very important issue to formulate a full-year profit plan and reasonably divide it into business units. And in the profit plan, it is involved