我厂是一个中型金属结构厂,有下料、机加工、总装、舾装、油漆五个基本生产车间和维修、运输、动力三个辅助生产车间,主要生产大型金属结构组合件,批量小,周期长。产品成本核算原来一直采用品种法进行一级核算,对成本的控制作用较小,加之有军工企业老大哥的经营作风,浪费也比较大。 1980年主管部门决定实行“利润包干,超收分成”的经济责任制,提出了“开展经济核算,杜绝一切浪费,提高经济效益”的口号,并大力推行厂内经济核算制,收到了比较好的效果。1981年全厂节约各项费用20多万元,可比产品成本计划降低 Our factory is a medium-sized metal structure factory, which has five basic production workshops for cutting, machining, assembly, armoring and painting, and three auxiliary production workshops for maintenance, transportation, and power. It mainly produces large-scale metal structure assemblies with small batch sizes. Long cycle. Product costing has always used the breed method to perform first-level accounting, which has little effect on the control of costs. In addition, the operating style of the big brother of the military-industrial enterprise is also relatively wasteful. In 1980, the competent department decided to implement the economic responsibility system of “profitable contracting and super-income sharing” and put forward the slogan “to carry out economic calculations, eliminate all waste, and increase economic efficiency”, and vigorously promoted the factory economic accounting system, and received relatively good effect. In 1981, the entire plant saved more than 200,000 yuan in costs, and the comparable product cost plan was reduced.