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小批机械加工企业的生产,是按着各个用户所需要的品种、规格、数量而进行的。因此,该行业的生产,就具有产品品种多,规格多,但数量少,以及重复生产机会少,计划多变等特点,由此也就产生了科学地安排生产周期和合理组织劳动等困难。这些生产上的特点也就决定了该行业资金构成的特点是在制及半成品资金比重大,而产成品资金的比重小,如根据1956年财务报表,吉林省三个行业的三个企业单位的资金构成情况如下:(%)
The production of small batches of machining enterprises is carried out according to the types, specifications and quantities required by various users. Therefore, the industry’s production has many features such as a large variety of products, many specifications, but few quantities, and few repetitive production opportunities and changes in plans. This has created difficulties in scientifically arranging production cycles and organizing labor properly. These production characteristics also determine the characteristics of the industry’s capital composition is that the ratio of funds in the system and semi-finished products is significant, while the proportion of funds for finished products is small. For example, according to the 1956 financial statements, the three business units in three industries in Jilin Province The composition of funds is as follows: (%)