工厂要实行内部经济核算制,使车间由现在的生产型转向生产经营型,必须合理制订各车间之间转移的零部件,半成品的内部结算价格。企业内部各车间的零部件、半成品,虽然并不是完全意义上的商品,但为了在企业内部进行交换,应该按照价值规律的要求,根据产品的社会必要劳动量来制订价格。如何结合企业实际合理制订内部结算价格,是一个需要研究解决的问题。制定企业内部结算价格的依据,通常有三种。即:1、以产品出厂价格为依据;2、以定额成本加定额利润为依据;3、以计划成本为依据。我厂刚起步实行内部经济核算制,基础较差,不宜把利润指标分解到车间。加之我厂原生产军工产品,成本的多少都由军方负担。过去的成本中有水分,大有降低的潜力。如果用这种有水分的成本资料为依据,加上一定比例的利润来确定内部结算价格,就有可能出现车间有利润,全厂却亏损的情况。同时也不利于促进车间降低 The factory must implement an internal economic accounting system so that the workshop will shift from the current production model to the production management model, and the internal settlement prices of parts and semi-finished products transferred between the workshops must be properly established. Although the parts and semi-finished products in each workshop of the company are not commodities in the full sense, in order to exchange within the company, the price should be determined according to the requirements of the law of value and the socially necessary labor of the product. How to combine the actual and reasonable development of internal settlement prices is a problem that needs to be studied and solved. There are usually three kinds of basis for formulating the internal settlement price of an enterprise. That is: 1, based on the product ex-factory price; 2, based on the fixed cost plus fixed profit; 3, based on the planned cost. Our factory has just started to implement the internal economic accounting system, the foundation is poor, it is not appropriate to break the profit index into the workshop. In addition, our factory originally produced military products, and the cost was borne by the military. In the past, there was water in the cost, which greatly reduced the potential. If we use this kind of data on the cost of water as a basis, plus a certain percentage of profits to determine the internal settlement price, it is possible that there will be profit in the workshop and the whole plant will lose money. It is also not conducive to reducing the workshop