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编辑同志: 《上海会计》1992年第10期发表的邓小洋同志的《介绍一种比较亏损企业经济效益的方法》一文,笔者觉得该文提供的方法,不仅存在理论错误,而且在实际工作中也无法应用。 1.如把例1中企业A的年产值假设为1250万元,则企业A的百元产值(销售)亏损1.44元,B企业百元产值(销售)亏损1.5元,实际效益B比A差;如把例2的上年度年产值假设为1200万元,则上年度百元产值(销售)亏损1.58元,本年度百元产值(销售)亏损1.8元,实际效益本年度比上年度差。实际结论与资金利润
Comrade Editorial: Comrade Deng Xiaoyang’s “Introducing a Method for Comparing the Economic Benefits of Loss-making Enterprises” published by Shanghai Accounting, No. 10, 1992, the author finds that the method provided in this article is not only theoretically flawed, but also in practical work. Can not apply. 1. If the annual output value of Enterprise A in Example 1 is assumed to be 12.5 million yuan, then the output value (sales) of enterprise A will be 1.44 yuan, the loss of B enterprise production value (sales) will be 1.5 yuan, and the actual benefit B is worse than A. If the previous year’s annual output value of Example 2 is assumed to be 12 million yuan, then the one-hundred-year output value (sales) loss in the previous year would be 1.58 yuan, and the one hundred yuan output value (sales) would be lost by 1.8 yuan this year. The actual benefit was worse in the current year than in the previous year. Actual conclusions and capital profit