摘要
成本费用利润率（成本利润率）是综合反映企业经济效益水平的最佳指标。介绍了计算公式、计算内容，运用因素分析法。
Abstract The rate of profit based on the cast is one of the most significant synthetical quotas for reflecting the economic efficiency of enterprises. The author mainly psovides the caculating for umlas of cost profit ratio and the caculating contents. By using the analysis method the author solves the practical problems of the cost profit ratio.
出处
《天津商学院学报》
1997年第3期53-56,共4页
Journal of Tianjin University of Commerce
