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利润,是承包目标体系中的一个核心指标。合理确定承包利润基数,是完善企业承包经营中的一个令人困扰的难题。当前流行着两种代表性观点:一种是以企业前三年平均实绩为基础,加上适当递增速度来制订下一期利润承包基数。另一种是以行业升级标准为基础,加以适当调整来制订下一期利润承包基数。两种方法各有其道理,但又都不够全面。能否将这两种方法的合理部分结合起来找到一种更为合理的方法呢?本文试图以商业企业为例,从利润构成分析入手,探索承包利润基数的确定、利润考核及利润分配的新思路。一、利润构成分析从正确划定承包经营者的经济责任角度出发,企业利润构成可划为这样四块:①行业平均基本利润;②企业级差利润;③挖潜增盈利润;④其他利润。其具体内容是:
Profit is a core indicator in the contracting target system. The rational determination of the contracted profit base is a distressing problem in perfecting the contracting business. There are two representative views currently popular: One is based on the average performance of the company in the previous three years, plus an appropriate increment rate to formulate the next profit contract base. The other type is based on industry upgrade standards, and appropriate adjustments are made to formulate the next profit contracting base. Both methods have their own reasons, but they are not comprehensive enough. Can we combine the reasonable parts of these two methods to find a more reasonable method? This article attempts to start with the analysis of the profit composition of a commercial enterprise as an example to explore the determination of the profit base of the contract, the profit assessment and the new profit distribution. Ideas. I. Analysis of Profit Composition From the perspective of correctly delineating the economic responsibilities of the contracting managers, the profit composition of the company can be divided into four parts: 1 the industry’s average basic profit; 2 the company’s differential profit; 3 digging potential and increasing profits; 4 other profits. Its specific content is: