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1987年我厂外部条件影响产品生产成本、产品销售利润的金额达430万元,按照年度会计决算利润增减表的计算有:原材料提价245.46万元;留利开支的工资进成本4.40万元;开征房产税和车船使用税2.08万元,产品销售降价157.74万元;统筹基金21.21万元。 1987年年初计划完成利润750万元,由于以上影响,按计算只能完成利润320万元可是年度决算实际实现的利润有677.5万元。那么,这400多万元的外部影响因素,是如何消化的呢? 一、增加盈利产品的产量、取消亏损产品的生产。根据测算,在1987年的产品品种及产量计划中,有一个亏损产品,亏损额18.5元。工厂果断决定不生产亏损产品,亏
In 1987, the external conditions of our factory affected the cost of product production and sales of products, amounting to 4.3 million yuan. According to the calculation of the annual profit and loss of accounts, the calculations of the profit increase and decrease of the annual accounts include: the price increase of raw materials was 2,454,600 yuan; the salary of the retained profits went into the cost of 4,400 yuan. The introduction of real estate tax and vehicle and vessel use tax of 20,800 yuan, product sales price reduction of 1,577,400 yuan; overall fund of 21,100 yuan. At the beginning of 1987, it planned to complete a profit of 7.5 million yuan. Due to the above effects, only 3.2 million yuan of profits can be calculated on the basis of calculations, but the actual profit realized in the annual accounts is 6.775 million yuan. Then, how does the external influence factor of more than 4 million yuan be digested? 1. Increase the output of profitable products and cancel the production of loss-making products. According to estimates, in the 1987 product variety and production plan, there was a loss product with a loss of 18.5 yuan. The factory decisively decided not to produce a loss product and