目前,人们对于厂内银行的结算职能和资金融通职能已有一定的认识,而对厂内银行在成本控制方面的作用尚未充分理解。究竟如何发挥厂内银行在成本控制中的作用?以下是笔者的几点设想:(1)将全年的成本计划按部门、单位分解为成本费用考核计划,建立成本费用责任中心。(2)各责任中心在厂内银行开设结算帐户,将本中心的成本费用责任指标视同存款存入厂内银行帐户。(3)各责任中心在计划年度内的所有开支,用内部支票或厂币通过厂内银行结算,厂内银行按“不准透支、存贷计息”的原则搞好结算管理。(4)厂部经济责任制考核部门根据厂内银行提供的各责任中心存贷利息明细表,按规定标准定期考核奖罚。将成本计划交由厂内银行控制实施,有如下好处:(1)由于实行“存贷计息”、“按息奖罚”的原则,使成本费 At present, people have some understanding of the settlement functions and financial communications functions of in-plant banks, and the role of in-plant banks in cost control has not yet been fully understood. How to play the role of bank in the factory in the cost control? The following are some of the author’s ideas: (1) the cost of the entire year by the department, the unit is divided into cost assessment program, the establishment of cost-cost responsibility center. (2) Each responsibility center opens a settlement account in the factory bank, and regards the cost and responsibility indicators of the center as deposits in the factory bank account. (3) All expenses incurred by the responsible centers during the planning year are settled through internal bank checks or in-plant cash through factory banks. The in-plant banks do a good job of settlement management according to the principle of “no overdrafts, deposits and loans are regarded as interest-bearing”. (4) The assessment department of the economic responsibility department of the factory shall, based on the details of the deposit and loan interest of each responsibility center provided by the factory bank, periodically assess the rewards and penalties according to the prescribed standards. Putting the cost plan under the control of an in-plant bank has the following advantages: (1) Due to the implementation of the principles of “depositing and loaning interest rate” and “adjusting interest and rewards and penalties”, the cost will be charged.