摘要
本文首先对目前企业投入产出中普遍不加区分的多种产出的两种情况进行区分，并相对已有的“联产品”提出“非联产品”的概念。其次，就目前对“联产品”的处理方法──分摊法，从三个方面讨论它在实际应用中所暴露的问题，进而提出新的关于“联产品”与“非联产品”的处理方法。
In this paper, two multioutput cases in the input-output of today's enterprises which used to be lumped together are made to be distinguished from each other. A new concept of 'non-joint product' is presented in contrast with the concept of 'joint product'. Further,problems revealed in the practical use of the apportionment method in handling the joint products are discussed in three aspects. New solutions to the handling of both joint and nonjoint products are offered.
出处
《内蒙古工业大学学报（自然科学版）》
1996年第3期68-73,共6页
Journal of Inner Mongolia University of Technology：Natural Science Edition
关键词
联产品
直接消耗系数
企业经济
投入产出模型
input-output
joint product
non-joint product
direct consumption coefficient
