在未推行核算组之前,曙光农场总是在每年年终由场都会计室进行一次全场生产成本的总核算,而基层生产单位则从未实行过成本核算。因而不能及时知道每个阶段作业的成本完成情况,致使领导常年心中无数,职工成本观念薄弱。一九五四年, Before the implementation of the accounting team, Dawn Farm always conducted a total accounting of production costs at the annual accounting office at the end of each year, while the grassroots units never had any cost accounting. As a result, it is impossible to know in a timely manner the cost completion of each phase of operation, leading to countless years of leadership and weak cost of staff. In 1954,