论文部分内容阅读
在生产规模日益扩大的条件下,对整个经济机制的要求提高了,从而,对整个经济机制中的一个组成部分——生产联合公司和企业内部各部门的经济核算的要求也高了.加强内部经济核算可促进:生产组织的完善,车间和工段的合并扩大,产品质量的提高,辅助设施和仓库的集中.不同的工业部门建立了许许多多联合公司,但并不是都始终不渝地实行内部经济核算原则,多数对推行先进经验还很不得力因而难于确定每个部门的工作效率.内部经济核算的一项主要原则,就是卢
Under the condition of ever-increasing production scale, the requirements for the entire economic mechanism have been raised. As a result, the requirements for the economic accounting of one component of the entire economic mechanism, the production of joint companies and the internal departments of the company, are also high. Economic accounting can promote: the perfection of production organizations, the expansion of workshops and sections, the improvement of product quality, the concentration of ancillary facilities and warehouses, and the establishment of many joint companies in different industrial sectors, but not always implemented. The principle of internal economic accounting, most of which is still very inefficient in implementing advanced experience, makes it difficult to determine the efficiency of each department. A major principle of internal economic accounting is that