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鞍山市钢管总厂是有30多年历史的区属企业,设备陈旧。几年来,我们坚持依靠技术进步,并结合设备大修,抓了老旧设备更新改造,取得了较好的经济效益。 我厂按照国务院《设备管理条例》和辽宁省《设备管理条例实施办法》的要求,按国家规定的提取率提取设备固定资产大修理基金和折旧基金。1988～1990年,我厂共提取大修理基金和折旧基金 522.5万元,此外另投入50.5万元,全部用于设备的大修理和更新改造。 1.设备折旧基金和大修基金的管理 (1)折旧基金计划由计划科管理,主要用于设备更新改造,在厂长主持,财务科、机动科参加的会上审定。大修理基金由机动科管理。 (2)年度设备改造计划、大修理计划分别由计划科、机动科组织编制,均列入生产经营计划,并按经济责任制加以考核。
Anshan Steel Pipe Plant is a 30-year history of the district-owned enterprises, outdated equipment. Over the past few years, we insisted on relying on technological progress, combined with equipment overhaul, grasping the old equipment renovation, and achieved good economic returns. I plant in accordance with the State Council “Equipment Management Ordinance” and the Liaoning Province “Regulations for the Implementation of Equipment Management Regulations,” the request, according to the provisions of the extraction rate of equipment fixed assets overhaul funds and depreciation funds. From 1988 to 1990, our factory collected a total of 5.225 million yuan of major repairing funds and depreciation funds. In addition, another 500,000 yuan was invested in the major repairs and renovation of equipment. 1. Equipment depreciation fund and overhaul fund management (1) depreciation fund plan by the Planning Section management, mainly for equipment renovation, in charge of the director, financial department, motor department attend the meeting for validation. Overhaul fund management by the motor department. (2) The annual equipment renovation plan and major overhaul plan are respectively compiled by the Planning Section and the Motor Division. They are included in the production and business plan and are assessed according to the economic responsibility system.