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1984年,太原市商业企业实行了划小核算单位,即由中心店核算,改为以自然门店核算。经过6年的实践,利弊如何?就这个问题,我们到市糖业烟酒系统进行调查。调查结果表明,划小核算单位,有利也有弊,权衡利弊,弊大于利。(一) 划小核算单位,对企业的管理和发展,有其积极作用,主要表现在以下几个方面: 1.打破“大锅饭”,调动了职工的积极性。划小算单位以后,以自然门店核算,打破了以中心店统收统支的“大锅饭”。商店职工比较直接地看到
In 1984, commercial enterprises in Taiyuan implemented a small accounting unit, that is, they were accounted for by the central store and changed to natural store accounting. After six years of practice, how are the advantages and disadvantages? On this issue, we went to the city’s sugar industry to investigate alcohol and tobacco. The survey results show that there are advantages and disadvantages in deciding a small accounting unit, which weighs the pros and cons, and the disadvantages do more harm than good. (1) The demarcation of small accounting units has positive effects on the management and development of enterprises, mainly in the following aspects: 1. Breaking the “big pot” and mobilizing the enthusiasm of employees. After planning the sub-units, the company’s accounting for natural stores broke the “big-pot meal” that central and subsistence stores received. Store employees see more directly