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材料余额核算法是苏联先进管理经验之一。本局根据重工业部的决定,结合目前各厂矿的管理情况,在九月份生产厂矿财务成本管理会议上,部署了材料余额核算的改革工作。截至目前全局各企业已改革的有天津、石景山、抚顺等十三个单位,佔局属企业总数的41.8%;其他企业也正在进行改革的准备工作。(一)从各个单位改革情况来看,改革的时间先后不同,改革的深浅程度也不一致,但一般都在不同程度上取得了如下的效果:简化帐务工作,节省了人力。一般都已取消了二
The material balance method is one of the advanced management experiences in the Soviet Union. In accordance with the decision of the Ministry of Heavy Industry and in light of the management of the factories and mines at present, the Bureau deployed the reform work on material balance accounting at the financial cost management meeting for the production of mines and mines in September. As of now, 13 enterprises, including Tianjin, Shijingshan and Fushun, have been reformed by various enterprises in the overall situation, accounting for 41.8% of the total number of enterprises. Other enterprises are also preparing for the reform. (1) Judging from the situation of various units in the reform, the time for reform has been different and the degree of reform is inconsistent. However, in general, they have achieved the following effects to varying degrees: simplifying the accounting work and saving manpower. Generally have canceled two