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我厂一车间是生产传真机的专业车间,他们根据生产特点和原来采取定单法计算产品成本存在的问题,自一九七九年十月份起,改用定额法,开展全面经济核算,取得了较好的经济效果。而且成本升降因素已完全置于严密的事前监督控制之下。现将基本作法简介于下: 一、领导重视,把本单位经济核算、成本降低任务,真正提到议事日程上来。对长期以来存在的人员配备不全,原始记录残缺,定额资料错乱等问题,逐一进行研究,提出改革的具体措施,大力整顿各项基础工作,从而为车间成本核算由定单法改为定额法创造了条件。二、发动群众,建立健全企业、车间、班组三级核算体制。其中,班组核算是企业经济核算基础的基
The factory workshop of our factory is a specialized workshop for the production of fax machines. Based on the characteristics of production and the original method of calculating the cost of products based on the order method, since October 1979, they have used the fixed amount method to carry out comprehensive economic calculations. Better economic effect. Moreover, the cost increase and decrease factor has been completely placed under strict prior supervision and control. The basic practices are now described in the following: First, the leadership attaches importance to putting the unit’s economic accounting and cost reduction tasks on the agenda. For long-standing issues such as incomplete staffing, incomplete records, and inaccurate fixed data, they conducted research one by one, proposed specific measures for reform, and vigorously rectified the basic work, thereby creating a cost-accounting method for the workshop, from the order method to the quota method. condition. Second, mobilize the masses, establish and improve the three-tier accounting system for companies, workshops, and teams. Among them, the accounting of the team is the basis of the economic accounting of the enterprise