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远安县供销社于1988年10月在系统内实行内部公开招标承包、内部优化组合、内部待业、内部退休(对男55岁、女45岁以上老弱人员内部提前退休)和风险抵押等办法的基础上,全面推行以销(购)计酬、以利计奖、超利分成的承包经营责任制。总的要求是实行“六定一包”(定人员、定任务、定月平均资金占用额、定毛利率、定费用率、定商品损耗率、包利润)。具体做法是: 一、以销(购)计酬 1.在企业内部取消职工原有的工资等级(原基本工资记入档案备查),以企监职工最低工资级(月工资54元)作为各简易核算单位统一的以销(购)计酬工资基数。原基本工资超出或低于54元的部分,采取“工资补(减)差”形式按月发给或扣除,使企业职工在完成基本任务的基础上不减少收入,使承包单位之间在起步和超额报酬上趋于合理。 2.确定工资随销(购)货额浮动的系数,其计算公式:
In October 1988, Yuan’an County Supply and Marketing Co., Ltd. implemented a system of internal public tendering, internal optimization, internal unemployed, internal retirement (early early retirement of a 55-year-old male and female 45-year-old and above) and risk mortgage. On the basis of this, a comprehensive implementation of the contractual management responsibility system with sales (purchase) rewards, profit-taking awards, and super-profit sharing. The general requirement is to implement “six-set-one-package” (fixed personnel, fixed tasks, average monthly fund appropriation, fixed gross profit margin, fixed cost rate, set product loss rate, package profit). The specific measures are as follows: 1. Remuneration based on sales (purchase) 1. Cancel the original wage level of employees within the company (the original basic salary is recorded in the file for reference), and the minimum wage level for the employee of the enterprise supervisor (monthly wage 54 yuan) The unit of accounting is based on a uniform wage base for sales (purchase). The part of the original basic wage exceeding or below 54 yuan shall be issued or deducted on a monthly basis in the form of “wage compensation (subtraction) difference,” so that the employees of the enterprise do not reduce their income on the basis of completing the basic tasks, and the contractor units are on the move. And excess returns tend to be reasonable. 2. Determine the coefficient of wage fluctuation with the sales (acquisition), and its calculation formula: