利润是企业经营成果的综合指标,科学合理的制定利润计划,关系到能否挖掘企业潜力和充分发挥广大职工的积极性。计划订的太低,不经努力,就可超额,不利于挖掘企业潜力:计划指标过高,高不可攀,又会影响企业职工的积极性。当前,储运企业的利润计划,大多以上年实际完成数为基数,这种方法存在很多弊病。其一:不参照历年完成情况,不论往年指标完成如何,只看当年,当年高下年更高,当年低下年就低,实质是“鞭打快牛”。其二:不利于调动企业的积极性。为了对付“鞭打快牛”的政策,企业往往为下年度指标着想.有意控制当年指标的完 Profit is a comprehensive indicator of the company’s operating results. Scientifically and rationally developing a profit plan relates to whether it can tap the potential of the company and give full play to the enthusiasm of its employees. If the plan is set too low and you do not work hard, you will be able to exceed the amount of money, which is not conducive to tapping the potential of the enterprise: the planned targets are too high and unattainable, and it will also affect the enthusiasm of employees. At present, the profit plan of the storage and transportation companies is mostly based on the number of actual completions in the previous year. This method has many drawbacks. The first is that it does not refer to the completion of the calendar year, regardless of how the previous indicators are completed. It only depends on the current year, when the year is higher, the year is higher, and when the year is low, the year is low, and the essence is “whipping fast cows”. Second, it is not conducive to mobilizing the enthusiasm of enterprises. In order to cope with the policy of “whipping up fast cows”, companies often think about the next year’s indicators. They intend to control the end of the year’s indicators.