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安徽来安县农机公司1981年试行“分库核算”以来,经过一年实践,效果显著。1981年与1980年相比,总购进额增长47.9%,总销售额增长38%,全年盈余13469元,增长136%,资金周转305天,减少55天。具体做法是:将各库、点、店、汽车队分成八个核算单位,单独核算,实行五统一、四定、一奖惩。五统一即统一领导,统一管理资金,统一进货,统一收取管理费,统一上报各种报表。四定定人员,定资金,定销售,定利润。一奖惩各核算单位按超利润
After Anhui Laian Agricultural Machinery Co., Ltd. tried it out in 1981, it had achieved remarkable results after one year of practice. Compared with 1980, the total purchase amount increased by 47.9%, total sales increased by 38%, the annual surplus was 13,469 yuan, an increase of 136%, and the capital turnover was 305 days, a decrease of 55 days. The specific approach is to divide each bank, point, shop, and automobile team into eight accounting units, calculate them separately, implement five unifications, four decisions, and rewards and punishments. Five unified unified leadership, unified management of funds, unified purchase, unified collection of management fees, unified reporting of various reports. Four fixed-minded personnel, set the funds, set sales, set profits. A reward and punishment of accounting units by ultra-profit