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陕西省内燃机配件一厂从1983年实行起来的厂内经济责任制,基本上符合中共中央“关于经济体制改革的决定”的精神,它使一个长期损失的企业转为盈利。现在全厂五个车间七个经营科室都建立了责任会计,实行两级成本核算,和全面的会计管理。其具体做法是: 一、搞好成本预测,实现责任目标成本管理通过预测和计算,在得出全厂目标成本、全厂产品生产总工时、分车间产品生产总工时的基础上,分项目(纵向)、按单位(横向)编制成本预算。项目成本预算是指按成本项目汇总的预算,单位成本预算是指按成本责任单位编制的成本预算,即责任成本预算。
The in-plant economic responsibility system implemented by Shaanxi Internal Combustion Engine Fittings Plant No. 1 in 1983 basically conforms to the spirit of the “decision on the reform of the economic system” of the CPC Central Committee. It makes a long-lost enterprise profitable. Now the company has established responsibility accounting for five workshops and seven operating departments, implemented two-level cost accounting, and comprehensive accounting management. Its specific approach is: First, do a good job in cost forecasting, achieve the goal of target cost management through prediction and calculation, based on the target cost of the whole plant, the total production time of the whole plant, and the total number of hours of production of the workshop products. The project (vertical) and cost (by horizontal) are prepared. The project cost budget refers to the budget summarized by cost items. The unit cost budget refers to the cost budget prepared by cost and responsibility units, that is, the responsibility cost budget.