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选择廉价运输工具调运商品,是商业部门进行经济核算,讲求经济效果的一般常规。湖北省随县食品公司自汉丹铁路建成通车后,牲猪调省一直是采用火车中转调运,比用汽车头平可减少运杂费2.25元,已相袭沿用达二十年。 1979年,该公司在进行一季度财务分析时,发现洛阳食品所经营盈利3,790元,比上年同期389元增盈3,401元。为什么这个所牲猪上调头数差异在三十头以内,而经营利润却相差三倍之多?其主要作法是改变了运输工具,把一贯由汽车调运到县,再由火车转运到省的办法改为用汽车由洛阳直达调省。这一改看起来平常,却是经过计算的,收到了一改三得的效果:
The choice of cheap means of transportation of goods, is the commercial sector for economic accounting, emphasizing the economic effects of the general practice. Hubei Province with the county food company since the Han Dynasty Railway opened to traffic, the pig provincial governor has always been using the transfer of transit, than the first car can reduce transportation costs 2.25 yuan, has been followed for up to 20 years. In 1979, during the first quarter financial analysis, the company found a profit of 3,790 yuan from Luoyang Foods, an increase of 3,401 yuan from 389 yuan a year earlier. Why is the difference between the number of headstrong pigs raised within thirty heads and the operating profit margin being three times as different? The main approach is to change the means of transport and to move the transport from the car to the county and then by train to the province Change to use the car directly from Luoyang province. This change looks ordinary, but it is calculated, and received a change of three effects: