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我厂以提高绎济效益为中心,结合企业整顿,落实内部经济责任制,使企业面貌焕然一新。1983年完成工业总产值657万元,比1982年增长14％,实现利润32万元,比1982年增长近三倍。在这一经济过程中,我们财会工作者,为了提高企业经济效益,充分发挥了财务会计的积极作用。一、搞好经济预测,提出目标成本和目标利润。1983年上级下达我厂产值计划610万元,利润计划30万元。我们运用会计资料,进行摸底算帐,在洋细分忻了各项有利和不利因素,挖掘潜力的基础上,提出目标成本和目标利润的多种方案:第一方案是按国家安排年产元钉、镀锌铁丝6,000吨,成本维持上年水平,利润完不成计划;第二方案是增产1,000吨,成本仍维持上年水平,利润计划勉强完成;第三方案是增产1,000吨,成本下降2％,单位成本镀锌铁丝控制850元/吨,元钉930
I plant to improve economic efficiency as the center, with the consolidation of enterprises, the implementation of the internal economic responsibility system so that the face of a new look. In 1983, the industrial output value was 6.57 million yuan, an increase of 14% over 1982 and realizing a profit of 320,000 yuan, nearly three times the growth rate of 1982. In this economic process, our accounting workers, in order to improve the economic efficiency of enterprises, give full play to the positive role of financial accounting. First, do a good job economic forecast, put forward the target cost and target profit. 1983 superior issued my plant output plan 6.1 million yuan, profit plan 300000 yuan. We use the accounting information, conduct thorough settlement, the subdivision of the various favorable and unfavorable factors, tap the potential, based on the proposed target cost and target profit of a variety of programs: The first option is to arrange annual production of yuan Nail, galvanized iron wire 6,000 tons, the cost of maintaining the level of the previous year, the profit can not finish the plan; the second program is to increase 1,000 tons, the cost remains the previous year level, the profit plan barely completed; the third option is to increase 1,000 tons, the cost down 2% , The unit cost of galvanized wire control 850 yuan / ton, nails 930