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如何管好低值易耗品,是当前很多企业都在探索的问题。笔者认为,根据低值易耗品品种繁多,耐用期限千差万别,价值大小悬殊,使用分布面广,核算工作量大等特点,可采取“控制要严,管理要细,监督要实,核算宜粗”的办法。在财务管理上,着眼点应放在归口分级管理上,协助仓库和使用部门把实物管好。一、控制要严。第一,根据低值易耗品的标准.结合本单位的具体实际拟订出低值易耗品目录。第二,制定低值易耗品配备定额,分别不同部门、车间班组和工种个人,按其需要定出应配备的数量定额,并规定耐用期限。第三,按定额领发,并实行“交旧换新”的领发制度。
How to manage low-cost consumables is a problem that many enterprises are exploring nowadays. According to the author’s opinion, according to the variety of low-cost consumables, the long-term durability, the disparity in value, the wide distribution of usage, and the large workload, it is possible to adopt “strict control, careful management, Coarse ”approach. In the financial management, focus should be placed on centralized management, to help the warehouse and the use of departments to take good control. First, the control should be strict. First, according to the standard of low-value consumables, the catalog of low-value consumables should be drawn up according to the actual situation of this unit. Second, the development of low-value consumable goods with a fixed amount, respectively, different departments, workshops and work-class individuals, according to their need to determine the amount should be equipped with quotas, and provides a durable period. Third, according to the quota, and the implementation of “pay old for the new ” system of leadership.