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我们鄂州市烟草公司根据自身的特点,利用责任会计为企业内部承包经营责任制服务,在加强企业会计核算,巩固和完善承包经营责任制,提高经济效益中发挥了越来越显著的作用,在三年承包期间,经营利润平均每年递增35%。一、确定责任单位我公司有8个科室,11个批发站和一个商店。我们根据公司内部经营单位和各科室的不同特点,确定分三种不同类型的责任单位:第一种,是将规模较大(任务占全公司40%以上,人员在20人以上),具有一定管理、核算能力,但又不完全具备独立核算条件的鄂城批发
According to the characteristics of our own, Ezhou Tobacco Company utilizes the responsibility accounting service for the internal contractual management system of the enterprise, which plays more and more significant roles in strengthening the enterprise accounting, consolidating and perfecting the contractual management responsibility system and enhancing the economic benefits. During the three-year contract period, operating profit increased by 35% on average each year. First, to determine the responsible unit My company has eight departments, 11 wholesale stations and a store. According to the different characteristics of the company’s internal business units and departments, we determine three different types of responsible units: the first one is to have a large scale (more than 40% of the total employees and more than 20 employees) Management, accounting ability, but not fully equipped with the conditions for the separate Echeng wholesale