Page 138 - Ebook NGTK 2017

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Doanh nghiệp, hợp tác xã và cơ sở SXKD cá thể 126
ratio of total fixed assets on average in the period to total number of employees
on average in the period, reflecting how much fixed assets are equipped for an
employee.
Formula:
Average equipped fixed
asset per employee
=
Average fixed assets in the period
Average employees in the period
Where:
Average fixed assets
in the period
=
Total fixed assets at the beginning of the period +
Total fixed assets at the end of the period
2
Average employees
in the period
=
Total number of employees at the beginning of the period
+ Total number of employees at the end of the period
2
The number of enterprises and statistical indicators of enterprises are only
calculated for enterprises which are still operating by 31 December every year,
excluding: (1) Enterprises that received business license, tax code but still do not
operate; (2) Enterprises that were dissolved, merged or transformed; Enterprises
have been issued business registration certificate but not in the locality (verified
but not found); (3) Units are not independent economic accounting such as
branches, dependent units and public service deliveryunits.
Cooperatives
in the enterprise survey includes: Cooperatives, cooperative
unions and people’s credit funds.
A cooperative is a collective, co-ownership economic organization, having the
legal person status, voluntarily established by at least seven members who
mutually cooperate in production, business and job creation to meet the common
needs of cooperative members, on the basis of self-control, self-responsibility,
equality and democracy in the management of the cooperative.
A
cooperative union
is a collective, co-ownership economic organization,
having legal person status, voluntarily established by at least four cooperatives
that mutually support each other in production and business activities, to meet
common needs of member cooperatives, on the basis of self-control, self-
responsibility, equality and democracy in the management of the cooperative
union.
Employees in the cooperative
is the total employees managed, used and paid
wage/salary by the cooperative excluding cooperative members.