论文部分内容阅读
温州梧田粮油厂是个小厂.过去由于片面认为厂小。增收节支油水不多,忽视经营管理.因而经济效果不好,以致多年没有完成各项计划,三种产品有二种长期亏损。近几年来,切实整顿了基础工作,并开展班组经济核算和经济活动分析,促进了生产的发展,自一九七七年起盈利逐年上升。一九八一年又提前四个月超额完成年度利润计划。几年来我们主要抓好以下三项工作: (一)狠抓基础工作。搞财务工作如同建筑高楼大厦,首先要有牢固的基础,几年来我们先从整顿、健全原始记录着手,全面整顿了各种原始记录和台帐,报表,基本做到数字准确,并能及时报送。同时全面整理了历年来产值、产量、质量、出品率、消耗、劳动生产率、成本、利润、资金周转率、固定资产利用率等55项1760笔资料。其次是加强定额和质量检验管理,制订了20种定额。为了达到优质高
Wenzhou Wuda grain and oil plant is a small factory in the past due to one-sided think small plant. However, due to the poor economic results, various plans have not been completed for many years and there are two long-term losses of the three products. In recent years, the basic work has been conscientiously rectified and the economic accounting and analysis of economic activities conducted by the teams and groups have been conducted to promote the development of production. The profits have risen year by year since 1977. In 1981, it completed the annual profit plan in excess of four months in advance. In the past few years, we mainly focus on the following three tasks: (A) pay close attention to basic work. In the past few years, we started with rectification and improvement of the original records. We have completely rectified all kinds of original records and accounts, statements, and basically achieved the accurate figures and timely reports give away. At the same time, it has comprehensively compiled 55 1760 materials such as output value, output, quality, yield, consumption, labor productivity, cost, profit, capital turnover rate and utilization rate of fixed assets over the years. Second is to strengthen the quota and quality inspection management, formulated 20 kinds of quotas. In order to achieve high quality