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江苏省淮安县糖业烟酒公司年利润在100万元以上,由于管理不善,费用率高达6.62%。1984年在企业整顿中,他们在广泛深入发动职工揭矛盾、查问题、算细帐的基础上,改革费用管理,出现了费用下降、利润上升的好形势。一、初步改革费用管理体制。费用管理由公司统一支出、统一核算、统一包干,改为以门市部为核算单位,对费用逐项进行分解分管,并规定了合理的耗用定额,在经济责任制中列为重要指标进行考核。对
Huaian County, Jiangsu Province, sugar, tobacco companies in the annual profit of 1 million yuan, due to poor management, the cost rate as high as 6.62%. In the process of enterprise rectification in 1984, on the basis of extensive and in-depth mobilization of workers and staff to expose contradictions, check problems and count down accounts, reform of cost management was carried out and a good situation of cost reduction and profit rise appeared. First, the initial reform of cost management system. Expenses management by the company unified expenditures, unified accounting, a unified package, replaced by the store as the accounting unit, the cost breakdown in charge of one by one, and provides a reasonable consumption of quotas, as an important indicator in the economic responsibility system assessment . Correct