摘要
本文从市场经济出发 ,运用量本利分析原理 ,阐述构建产销激励约束机制的理论依据。联系企业实际 ,分别阐述生产单一产品或多种产品的企业 ,以市场销售价格为依据 ,制定内部最高、最低、平均售价为核心 ,以成本费用定额为标准 ,构建产销激励约束机制的具体方法。借以达到提高企业经济效益的目的。
Based on the market economy and the principle of analysis of production quantity,cost and profit to expound the reason of setting up encouraging and restrictive stipulations for production and sales and describe the ways separately for enterprises with single product or manifold products in accordance with the market selling price to make the ceiling price,floor price,average price and production cost quota in order to raise the economic benefit.
出处
《苏州市职业大学学报》
2003年第2期66-68,共3页
Journal of Suzhou Vocational University