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中国工商银行吉林省柳河县支行自从1984年成立以来,狠抓会计基础工作,全面推行目标成本管理,使会计工作由消极算帐、报帐型,向依据信息资料主动参与管理型转变,取得显著成效。截至去年六月,实现利润287万元,超额44万元完成全年利润计划,他们的主要经验是: 1.从会计帐簿、凭证报表及财务档案等会计基础工作入手,努力实现会计管理工作规范化、标准化,为推行目标成本管理打下了坚实的基础。 2.每年年初,根据存、贷款及借款资金占用情况,全面预测本年度的资金增减变化情况和利息成本、费用成本目标,努力提高预测的准确率,为目标成本管理提供科学依据。
Since its establishment in 1984, Liuhe County Branch of Industrial and Commercial Bank of China in Jilin Province has paid close attention to the basic accounting work and implemented the target cost management in an all-round way so that the accounting work is actively managed and managed by passive accounting and repossession accounting, based on information materials. Effective. As of June last year, the company realized a profit of 2.87 million yuan and an excess of 440 thousand yuan to complete the annual profit plan. Their main experiences are as follows: 1. Starting from the basic accounting work such as accounting books, vouchers and financial records, and strive to achieve the goal of accounting management Standardization and standardization have laid a solid foundation for the implementation of the target cost management. 2. At the beginning of each year, based on the occupancy of loans, loans and borrowings, the Bank fully predicted the increase and decrease of funds during the year and the interest cost and cost cost targets, and endeavored to improve the accuracy of the forecast so as to provide a scientific basis for the target cost management.