浅谈“收支平衡考核法”

A Humble Talk on Balance Examinations of Income and Expenses

在企业内部经营机制转换的探索中，对生产分厂实行模拟法人管理体制，按“量本利分析”的原则，确定分厂总收入与总支出的平衡点。厂部考核分厂收支平衡程度，考核结果决定分厂利益分配。

In the process of reforming the managin system inside the enterprises,the wothshops are treated as simulated legal persons and its balance of income and expenses are determined on the principle of analysis of volume,cost and profit.The interest assignment to workshops depends on its balance of income and expenses.