单车核算又叫单机核算,它是以每台机组(如拖拉机及其配套农具、柴油机或汽油机及其作业机具等)为单位的核算。机组是进行作业的基层单位,各项增产、节约措施都是依靠每个机组的机手来落实的,因此,加强农机管理,搞好经济核算就要求实行单机核算。实行单机核算可以使机手关心和了解自己的工作情况,从而努力采取措拖,增产节支。实行单机核算还便于领导了解每台机组的具体情况,及时总结经验,发现和解决问题。单车核算,根据它的内容和进行的方法不同,可以分为两种:单车成本核算和单车定额核算。单车成本核算是全面考核机组生产活动和经营 Cycling accounting, also known as stand-alone accounting, it is based on each unit (such as tractors and ancillary tools, diesel or gasoline engines and their work tools, etc.) as a unit of accounting. Unit is the grassroots units for homework, the various production and conservation measures are implemented by the crew of each unit, therefore, strengthening agricultural management, improve the economic accounting requires the implementation of stand-alone accounting. The implementation of stand-alone accounting can make the hands concerned about and understanding of their own work, so as to strive to take measures to increase production and expenditure savings. The implementation of stand-alone accounting is also easy for leaders to understand the specific conditions of each unit, summarize the experience in a timely manner, identify and solve problems. Bicycle accounting, according to its content and methods carried out in different ways, can be divided into two types: bicycle cost accounting and bicycle fixed accounting. Cycling cost accounting is a comprehensive assessment of unit production activities and operations