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按现行的工业统计报表制度规定:工业成本费用利润率=报告期实现利润总额比报告期成本费用总额。笔者认为:此公式并不具有普遍性。 如作为工业经济效益综合指数单项指标使用时应进一步具体化,即月度成本费用利润率多采用简单算术平均法;对季度或年度成本费用利润率应视具体情况而采用简单算术平均或加权平均;对生
According to the current system of industrial statistical statements: the industrial cost rate of profit = the total amount of profits realized in the reporting period compared to the total cost of the reporting period. The author believes that this formula is not universal. If it is used as a single index of industrial economic benefit comprehensive index, it should be further embodied, that is, the monthly cost cost profit rate should be more than simple arithmetic average method; the quarterly or annual cost cost profit rate should adopt simple arithmetic average or weighted average depending on the actual situation; Opposite