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贵刊1985年第12期所载关于“工业销售部门经济效益指标体系初探”一文,指出对工业销售部门经济效益的考核,应增加产品进货适销率指标,以弥补原五项考核指标的不足。我对此谈一点看法。产品进货适销率作为考核指标来说,它能够反映产品进货总的销售程度,但不一定能防止不同类产品进货发生新的积压: 单位产品本身价格高低不同,高档的比中、低档的价格为高,元器件、零部件(可单独作商品出售者)价格较低,这个指标值如果仅看其适销程度,有时会引起忽视不同类产品产生新的积压而作出错误的判断。例如,某企业基期与报告期的商品进销存以计划价格计算的资料为:
The article titled “Introduction to the Economic Benefit Indicator System of Industrial Sales Departments” contained in the article No.12 of the 1985 issue of the magazine, pointed out that the assessment of the economic efficiency of the industrial sales department should increase the index of the product purchaseable sales rate to compensate for the original five assessment indicators. insufficient. I talk about this point of view. As for the product purchaseable sales rate as an assessment indicator, it can reflect the total sales of the product, but it does not necessarily prevent new product backlog of different types of products: The price of the unit product itself is different, and the price of the high-end product is lower than the middle and low price. High prices for components, parts, and parts (which can be sold separately as a commodity) are relatively low. If we look at the value of this index only, it will sometimes lead to erroneous judgments ignoring new backlogs of different types of products. For example, the data for calculating the planned price of goods invoicing for the base period and the reporting period of an enterprise is: