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在中国,经过经济体制改革,有计划的商品经济取代了高度集中的计划经济,企业大大扩大了经营自主权,企业间开始出现竞争且趋于激烈,企业经营所处的环境中存在各种风险和不确定性,当然也内藏着各种获取利润的机会。在这种情况下,企业经营者为获取最可能大的利润(或效益)进行最佳决策变得至关重要。利润是企业的综合性指标,其经营成果、经济效益的优劣都将通过利润指标反映出来。企业经营者为了编制合理的经营计划并使其顺利实施,必须在分析企业成本结构、了解产销可能性前提下,确定利润目标,选择最优方案,编制最佳利润计划。
In China, after a reform of the economic system, a planned commodity economy has replaced a highly concentrated planned economy. Companies have greatly expanded their autonomy in management, and companies have begun to compete and become fierce. There are various risks in the environment in which companies operate. And uncertainty, of course, also contains various opportunities for profit. In this situation, it becomes crucial for business operators to make the best decisions for obtaining the most likely large profits (or benefits). Profit is a comprehensive indicator of the company, and its operating results and economic benefits will be reflected through profit indicators. In order to compile a reasonable business plan and make it smoothly implemented, business operators must determine the profit target, analyze the cost structure, and understand the production and sales potential. They must select the optimal plan and compile the best profit plan.