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会计工作是为提高经济效益出力,做到以最低的消耗,获得较多的、适合社会需要的产品.要达到这个目的,必须把会计核算渗透到生产、经营的全过程中去,要算活帐,为领导决策提供经济信息.我们到自行车前叉厂,解剖前叉单位成本.厂里管财务的同志告诉我们:生产叉肩用的2.5m/m薄板,1981年超耗70余吨;单位成本高于同行业O.46元.我们带着单位成本能否下降的问题.到现场调查,得到的初步印象是:企业潜力大,完全有可能.就拿2.5m/m薄板来说,消耗定额是每吨出叉肩2,000只.有个工人用套冲冲出2,200只.一年就可节约薄板91吨,每只前叉成本,可从现在的3.44
Accounting work is to improve economic efficiency, so as to achieve the lowest consumption, get more suitable for the needs of society products.To achieve this goal, we must infiltrate accounting to the production and operation of the whole process, to count live Account, to provide economic information for the leadership decision-making.We went to the bicycle front fork factory, the cost of anatomizing the front fork.Manufacturer comrades told us: fork production 2.5m / m sheet, in 1981 over 70 tons; The unit cost is higher than the same industry O.46 yuan .We take the unit cost can drop the problem. To the scene investigation, the initial impression is: business potential, it is entirely possible. Take 2.5m / m sheet, Consumption quota is 2,000 per tonne of fork shoulder, and one worker punches out 2,200 sheets a year to save 91 tons of sheet, cost per fork, from the current 3.44