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当前,农村已有不少农户试行简易家庭会计核算。有的已由简到繁,由记一般收支帐发展到对农产品进行成本核算,并取得了一定的成效。农户搞会计核算的目的,主要是为了反映经营收支和盈亏情况,便于进一步提高经济效益。现根据我们调查的情况分述如下: 1、通过家庭会计核算,进一步加强经营管理,增收节支,降低成本,提高效益。毛范垸乡星红村农户刘祖国,1981年开始搞家庭记帐,去年又对每个农作物进行了物资费用核算。其收入费用核算表如下(金额单位:元,总产量单位:斤)
At present, many rural households have tried simple household accounting. Some have gone from simple to complex, from the general revenue and expenditure account development to the cost accounting of agricultural products, and achieved some results. The purpose of peasant households engaged in accounting is mainly to reflect operating income and expenditure and profit and loss, so as to further improve economic efficiency. Now according to our survey of the situation are described below: 1, through family accounting, to further strengthen management, increase revenue and reduce costs and improve efficiency. Mao Fan embankment star red village farmer Liu Zuguo, started in 1981 family accounting, last year for each crop material costs accounting. The income cost accounting table is as follows (unit: yuan, total output unit: kg)