班组,是工业企业的基层生产环节,产量、质量、消耗、成本、利润等主要技术经济指标,都要通过工人群众的辛勤劳动才能完成.因此,群众性的班组核算,就是由工人群众根据“干什么,管什么,算什么”的原则,及时地具体地反映和考核班组指标的完成情况,据以分析研究,找差距,挖潜力,揭矛盾,促转化,以达到用最低的消耗,生产更好的产品的目的.开展班组核算,要根据生产的不同特点,采取不同的核算形式,一般有以下几种:(1)分 The major technical and economic indicators such as output, quality, consumption, cost and profit are all to be achieved through the hard work of the working masses, so that mass-based team-based accounting is conducted by the masses of workers in accordance with the " What should we do? What should we do? What should we do? What should we do? What should we do? What should we do? What should we do? What should we do? What should we do? What should we do? What should we do? What should we do? Good product purposes. To carry out team accounting, according to different characteristics of production, take different forms of accounting, generally the following: (1) points