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全面整顿企业,必须扎扎实实地搞好基础工作,而原始记录是各项基础工作中的重要内容。原始记录搞不好,计划管理没有基础,质量控制无法进行,经济核算失去依据,按劳分配原则难以贯彻,总之,一切工作都不可能搞好。本文想就如何搞好原始记录工作,谈一些看法。一、原始记录的特点原始记录,就是按照一定表式对企业生产经营活动中所发生的每一件具体事实所做的最初的记录。它具有以下特点: 1.企业的生产经营活动周而复始地进行,原始记录也必须连续不断地记录,所以,它具有经常性。例如,岗位操作记录,登记的是某个生产岗位在某一轮班中的操作情况;分析化验记录,登记的是某一批量某种产成品或原材料的分析化验数据。它们虽然只反映个别具体事实,但是把所有这些连续不断的原始记录综合起来,就形成了企业某
To comprehensively rectify enterprises, we must do a solid job in basic work, and the original record is an important part of all basic work. If the original records are not well managed, there is no basis for planning management, quality control cannot be carried out, economic accounting loses its foundation, and the principle of distribution according to work is difficult to implement. In short, all work cannot be done well. This article wants to talk about how to do a good job of original record work. First, the original record of the characteristics of the original record, that is, according to a certain form of the company’s production and business activities occurred in each of the specific facts of the initial record. It has the following characteristics: 1. The company’s production and business activities are carried out in a cyclical manner, and the original records must also be continuously recorded. Therefore, it has regularity. For example, job operation records register the operation of a certain production job in a certain shift; analysis of laboratory records records the analysis and test data of a certain batch of a finished product or raw material. Although they only reflect individual specific facts, the combination of all these continuous original records forms a company