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基层供销社在经营承包过程中,如何确定利润承包基数是一个重要环节.不少基层社主要是以前三至五年实现利润平均数或历史最好水平作为承包基数的主要依据.这是不够稳妥的,承包基数应以资金利润率作为主要依据. 第一、资金利润率是考核企业利润水平和资金使用效果的重要指标.企业对承包者提供的主要是资金(流动资金和固定资金),不仅应看到承包利润额在绝对额上比原来增加多少,而且要分析承包者占用的资金应当实现利润多少.
In the process of contracting and managing grassroots supply and marketing cooperatives, how to determine the profit contracting base is an important link. Many grassroots cooperatives are mainly the basis for achieving the profit average or the best historical level in the previous three to five years as the basis for contracting. This is not safe enough. The first, the capital profit rate is an important indicator of the assessment of corporate profit levels and the effectiveness of the use of funds. The company mainly provides funds (liquid funds and fixed funds) to contractors, not only It should be noted that the amount of contracted profits increased by an absolute amount compared to the original, and it is necessary to analyze how much the contractor’s funds should be used to achieve profits.