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提高经济效益的首要问题,是加强和改进企业经营决策.经营决策是否正确,直接关系到企业的发展和经营成果.企业的财务会计工作如何从过去单纯记帐、算帐和事后的反映分析,发展到事先提供信息,预测经济前景,参与经济决策,推动经营管理,促进生产发展,是一个急需探讨的课题.下面结合我厂实际,谈点体会.一、设计失误先天不足我厂是一个年产26万吨水泥的中型厂,经过十二年的断续基建,到1981年才正式验收移交生产.由于极左路线的干扰,厂址选择和设计生产能力上都存在失误,给我厂产品成本带来了先天不足的不利影响,经济效益一直处于全国的后几位.与华新、柳州两厂比较:
The most important issue for improving economic efficiency is to strengthen and improve business decision-making. The correctness of business decision-making is directly related to the development of the company and its operating results. How the company’s financial accounting work has been analyzed through simple accounting, accounting and post-event reflections in the past, It is an urgent need to explore the issues of providing information in advance, predicting economic prospects, participating in economic decision-making, promoting business management, and promoting production development. The following discussion is based on the actual conditions of our factory. I. Inadequate design mistakes Our factory is an annual output The medium-sized plant of 260,000 tons of cement, after 12 years of intermittent infrastructure, was formally accepted for handover and production by 1981. Due to the interference of the ultra-left line, there were mistakes in the selection of the site and the design and production capacity, which gave us the product cost belt. The adverse effects of congenitally deficient, economic benefits have been in the country several times. Compared with Huaxin, Liuzhou two plants: