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经济责任制在小型化工企业推行以来,生产经营管理工作更细更扎实了.原来以年度,月度成本利润的预测作为计划管理生产,现在改为日成本、利润的预测作为计划指导生产;月末厂级财务核算也改为每天车间、大轮班核算.由于车间、大轮班核算,能检查考核成本,利润完成情况,能检查考核各大班气、电消耗情况;能检查考核执行经济责任制中的奖惩条例,因而对加强生产管理,提高经济效益,节能降耗起到了积极作用,效果很好.但每日车间核算,大轮班核算要与财务核算大体一致,准确度应在90%左右,月末生产经营成果仍以财务核算为准.现将日保本点产量计算方法简介如下:一、确定月固定费用.根据上年生产费用帐或近几个月的生产费用帐中平均月度发生的工资、外
Since the implementation of the economic responsibility system in small-scale chemical companies, production and operation management has been more detailed and more solid. Originally, annual and monthly cost-profit projections have been used as plans for managing production, and now the daily cost and profit forecasts have been used as plans to guide production; The level of financial accounting is also changed to daily workshop and large shift accounting. Because of the workshop and large shift accounting, it can check the assessment costs, profit completion, can check the assessment of major shifts, electricity consumption; can check the evaluation of the implementation of the economic responsibility system rewards and punishments Regulations therefore play a positive role in strengthening production management, improving economic efficiency, saving energy and reducing consumption, but the effect is very good. However, the daily workshop accounting, large shift accounting and financial accounting are generally consistent, the accuracy should be about 90%, production at the end of the month The operating results are still based on financial accounting. Now the daily production method of this point is described as follows: 1. Determining the fixed monthly fee. According to the previous year’s production expense account or the average monthly salary in the production cost account in recent months,