计划利润为负值利润完成率与增长率的计算方法

Calculated Methods of Profit Completion Rate and Growth Rate Based on the Planned Profit as Negative Circumstances

计算企业计划利润完成情况是加强企业管理、实现目标管理、评价工作业绩的重要手段。一般情况下,计划利润完成率的计算方法是直接用利润完成数除以利润计划数。但是,由于企业的发展是一个长期的过程,企业在一定时期、一定阶段利润为负值是一种正常现象。计划利润为负数是现实存在的客观问题。计算计划利润是负值时的计划完成率,不能简单采用利润完成数除以利润计划数的方法。结合金商贸易集团股份公司的内部考核指标完成情况,探讨计划利润为负值情况下,计划利润完成率计算的理论依据和实际应用。

The completion of planned profits in planned enterprises is an important means to strengthen enterprise management, goal management and the evaluation of job performance. Under normal circumstances, the completion rate of planned profit is calcu- lated directly with profits completion of a number divided by the number of profit plan, however, because the development of enter- prises is a long - term process, that the profits of the enterprise in a certain period of time or a certain stage is negative is a normal phenomenon. That the planned profit is negative is an objective reality. The plan completion when calculating the planned profit which is negative, the method can not be simply the completion of a number of profits divided by the number of profit plan. Combi- ning with the internal assessment indicators completion in Gold Dealers Trading Group AG, the author discussed the theoretical basis and practical application of the completion of the planned profit rate when the planned profit as the negative case.