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当前各行各业都在改革,地质勘探部门也不例外.近年来,我队通过企业整顿,加强了基础工作,为了适应推行内部承包经济责任制的需要,实行了三级核算,大队核算完全成本;分队实行内部独立核算,核算自身的成本费用;钻机(小队)只核算工资、材料和其他直接费.我们规定了各级核算的具体内容,设计了一套基层使用的会计报表,将“地质工作支出明细表”中的会地2-1表和会地2-2表合在一起,使能在一张表中能看出各工作项目(钻探还可按钻机分)的费用和成本构成情况. 在推行经济责任制中,我们实行了单孔考核,以工作量、台月效率、钻孔质量、安全和材料消耗等作为考核内容,制定了具体奖罚办法.开始由于办法不完善,有个别机台在材料消耗核算上弄虚作
At present, all walks of life are undergoing reforms and the geological prospecting department is no exception.In recent years, our company strengthened its basic work through the rectification of enterprises and, in order to meet the need of implementing the internal contractual economic responsibility system, implemented three-level accounting and full-cost accounting ; Detachment internal independent accounting, accounting for their own costs; Rig (squad) only payroll, materials and other direct costs.We specified the specific content of accounting at all levels, designed a set of basic use of accounting statements, the "geological The Table 2-1 and Table 2-2 in the Statement of Work Expenses enable the cost and cost composition of each work item (drilling can be done on a drilling rig) in a table. In implementing the economic responsibility system, we implemented a single-hole assessment and formulated specific rewards and punishments based on the workload, the efficiency of Taiwan and Moon, drilling quality, safety and material consumption, etc. At the beginning, due to the imperfect methods, there were individual Machine tool in the material consumption accounting fraud