论文部分内容阅读
我自治区的商办工业肉联(冷冻)加工行业,大多数工厂都实行了以班组核算为基础(深度、广度有差别),分车间核算生产成本,全厂统一核算经营盈亏的三级管理、三级核算形式,并采取分单位、职工个人生产(工作)劳动竞赛与评比奖励相结合的多种措施和办法,以调动广大职工的生产(工作)积极性,但从实行经济核算的内容来看,尚存在不少问题,一般表现在: 一、经济责任问题 1、工厂、车间和科室对于自己的生产、经营活动是否能取得较好的经济效果及应承担何种责任不明确。多数是生产任务由上级规定,能调多少货源由下面安排,肉食产品当地分配,盈亏成果由财政承包,各项计划徒具形式,指标与实际相距很大,任务不能完成应由谁来负责大家都不明确。 2、工厂、车间或部门对使用的固定资产与经营资金,要求越多越好,至于这些固定资产的利用
In the commercial and industrial meat processing (freezer) processing industry of the autonomous region of our province, most factories have implemented three-level management based on team accounting (difference in depth and breadth), accounting for production costs in the workshop, and unified management of the profit and loss of the entire plant. In the form of three-level accounting, a variety of measures and methods combining sub-units, individual production (work) labor competitions and evaluation awards are adopted to mobilize the production (work) enthusiasm of the employees, but from the perspective of implementing economic accounting However, there are still many problems, which are generally manifested in: 1. Economic Responsibility 1. Whether the factories, workshops, and departments can obtain good economic results and their responsibilities for their own production and business activities are not clear. Most of the production tasks are stipulated by superiors. The number of sources that can be adjusted is set by the following. Meat products are distributed locally. Results of profit and loss are financed by the contractor. The plans are in the form of tools. The indicators are very different from the actual ones. Whoever is responsible for the task cannot be completed. Not clear. 2. The requirements for fixed assets and operating funds used by factories, workshops, or departments are as good as possible. As for the use of these fixed assets