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我厂是以卷扬机为主要产品的工厂,从一九八○年起内部有十一个独立核算、自计盈亏的单位。现在就如何继续扩大核算面,把供应科、设备科、工具科等与车间有密切经济联系的部门,纳入独立核算,自计盈亏的轨道,谈谈自己的粗浅看法。这些科室占用了全部定额资产的百分之四十五,他们有一种依靠思想:“前方打胜仗,后方吃鸡蛋。车间得奖金,我们也有份”。因此,不考虑采购成本的高低、超储积压的危害,不核算经济效果。过去虽然有过各式各样的考核指标,但对他们
Our factory is a hoisting machine as the main product of the factory. Since 1980, there have been 11 independent accounting and self-financing units. Now, how to continue to expand the scope of accounting and include the departments that have close economic ties with workshops, such as the Supply Section, Equipment Section, and Tools Section, into independent accounting, track their own profit and loss, and talk about their own superficial views. These sections occupy 45% of the total fixed assets. They have a kind of ideological concept: “We have to win the battle ahead and eat eggs at the back. The workshop has bonuses, and we also have copies.” Therefore, regardless of the level of purchase costs and the risk of overstocking, there is no accounting for economic effects. Although there were various assessment indicators in the past, they were