根据不断完善经济责任制,努力降低产品成本,提高经济效益的要求,积极开展车间及班组经济核算,越来越感到势在必行。但是,目前我国大部分中小型企业会计核算基础较差,会计队伍力量薄弱,核算体制不够健全,以致车间经济核算工作迟迟开展不起来,经济核算长期停留在厂一级财务部门进行,不同程度地还存在着平均主义与大锅饭的现象。有的企业车间核算也局限于产量指标及主要原材料消耗指标考核,如何运用“成本”这一综合性经济指标来衡量车间及班组的经济效益,还未被重视或仍感无能为力。因此,这些企业的经济责任制实际上得不到真正落实,经济效益始终停留在较低的水平上。我厂是经济核算基础较差的企业,全厂职工800余人,有五个基本生产车间,两个辅助生产车间,主要生产民用普通白炽灯泡。建厂十年来,由于经济责任不落实,劳动生产率低,产品成本高,连年亏损。怎样提高经济效益,扭转亏损局面,已成为十分迫切的重要任务。近年来,我们不断地探索现时条件下如何开展车间经济核算,落实经济责任,提高经济效益的问题,经过反复实践,从会计核算基础差的特点出 According to the continuous improvement of the economic responsibility system, efforts are made to reduce product costs, raise the requirements for economic efficiency, and actively carry out economic calculations in workshops and shifts, which are increasingly imperative. However, at present, the accounting basis of most small and medium-sized enterprises in China is poor, the strength of the accounting team is weak, and the accounting system is not sound enough. As a result, the workshop economic accounting work cannot be carried out. The economic accounting stays at the factory-level financial department for a long time. There is also the phenomenon of egalitarianism and big pots. Some enterprise workshop accounting is limited to the production index and the assessment of major raw material consumption indicators. How to use the “cost”, a comprehensive economic indicator to measure the economic benefits of the workshop and the team, has not been taken seriously or is still powerless. Therefore, the economic responsibility system of these enterprises has not actually been implemented, and economic efficiency has remained at a relatively low level. Our factory is a company with poor economic accounting basis. There are more than 800 employees in the whole factory. There are five basic production workshops and two auxiliary production workshops. We mainly produce civilian ordinary incandescent light bulbs. In the ten years since the establishment of the factory, due to the lack of economic responsibilities, low labor productivity, high product costs, and losses in successive years. How to improve economic efficiency and reverse loss has become an urgent and important task. In recent years, we have continuously explored how to carry out economic accounting on the shop floor, implement economic responsibilities, and increase economic efficiency under the current conditions. After repeated practice, we have come out from the characteristics of poor accounting basis.