我们是一个小型事业单位,技术人员占30%,行政管理人员占10%,生产工人占60%.有一定生产任务,但又带有科研试验性质,生产不很稳定,投放劳力较多,成本也比一般高.根据以上特点和实行经营责任制的要求,我们考虑如果采用事业单位会计核算方法过于简单,如果采用国营农场的会计核算方法,又嫌过于繁复,不完全适用于小单位.因此,我们采取了下列措施:(一)采用企业管理办法,但比国营农场简化.为了进行成本核算,在总帐中设“生产费用”、“工资”、“产畜”等科目.先按饲料、兽药、种苗、动力、维修费、公务费、折旧费、其他等核算全站总成本,然后再将上述费用按畜群分别记入:种公猪、种母猪、育肥猪、试验猪、种禽、其他副业、共同生产费、企管费等,以核算各畜群 We are a small business unit with 30% technical staff, 10% administrative staff, and 60% production workers. There are certain production tasks, but with the nature of scientific research, production is not very stable, and more labor is put in. Cost Also higher than the average. According to the above characteristics and the implementation of business responsibility system requirements, we consider that if the accounting method used by public institutions is too simple, if the state-owned farm accounting method is too complicated, not entirely applicable to small units. We have adopted the following measures: (1) adopting enterprise management measures, but simplifying it compared with state-run farms. In order to carry out cost accounting, “production costs”, “salary wages”, and “production animals” are set in the general ledger. For other subjects, the total cost of the entire station is calculated based on feed, veterinary drugs, seedlings, power, maintenance fees, official fees, depreciation charges, and other expenses, and then the above expenses are recorded separately according to the herd: boars and sows , fattening pigs, test pigs, breeding birds, other sideline businesses, joint production costs, business management fees, etc. to calculate the herds