物资消耗与工资总额挂钩浮动理论初探——略论平果铝业公司降低物资消耗对策

DISCUSSION THE FLOAT-CONCERNED THEORY ABOUT ENTERPRISE'S CONSUMPTION OF MATERIALS AND TOTAL WAGES──About Pingguo Aluminum Industry Corporation's Countermeasure of Reduce Consumption of Materials

文章首先阐明降低产品成本中物耗的意义 ,然后根据马克思关于商品价值的理论 ,结合平果铝业公司主体分厂的实际 ,提出了在价值不变的条件下 ,按照物资消耗实际升降工资也随之升降的理论依据 ,并介绍了挂钩浮动的计算方法 ,最后叙述了其作用及有待进一步研究的问题。

This thesis expounds the significance of consumption of materials in reducing product costs. According to the Marxist theory of commodity value, the paper puts forward a theory that wages changes with the actual consumption while the value is constant, gives information about the float-concerned calculating method which integrates with the reality of Pingguo Aluminum Company, describes this method's effect, and advances other problems heeded further research.