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近几年,内蒙古东胜制药厂在原材料大幅度涨价的情况下,以提高经济效益为中心,以提高质量、降低成本为重点,在深化企业改革,完善经营承包制的同时,推行了责任会计,收到了显著的经济效益和社会效益。1991年,全厂完成产值、上缴利税和资金利税率分别比上年同期增长219.36、278.87%和170.17%。该厂推行责任会计主要有以下一些做法:
In recent years, Inner Mongolia Dongsheng Pharmaceutical Factory in the case of substantial price increases of raw materials, to improve economic efficiency as the center, to improve quality and reduce costs as the focus, in deepening the reform of enterprises, improve the operating system of contract, while promoting the responsibility Accounting, received significant economic and social benefits. In 1991, the whole factory completed the output value, profits and taxes turned over profits and taxes increased by 219.36,278.87% and 170.17% over the same period of last year respectively. The responsibility of the plant to implement accountants mainly the following practices: