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 |
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引用本文: | 屈宏良.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[J].南方国土资源,2001,14(4):49-56. |
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作者姓名: | 屈宏良 |
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作者单位: | 平果铝业公司矿山部, |
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摘 要: | 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。
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关 键 词: | 产品成本 原材料 消耗 工资总额 包干挂钩浮动 |
文章编号: | 1003-7861(2001)04-0049-08 |
修稿时间: | 2001年5月14日 |
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 |
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Authors: | QU Hong-liang |
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Abstract: | 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. |
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Keywords: | product cost raw material consumption total wages taking responsibility for float-concerning |
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