会计工作要适应转换企业经营机制的要求,就要转变职能,把工作的重点从过去的记帐、算帐、报帐、进行事后监督转移劐以提高经济效益为中心,参与企业经济预测、经营决策,进行事前控制的实施会计管理职能的轨道上来,切实为转换经营机制出谋献策。企业在进行市场预测时,要靠会计部门提供产品销售收入、成本、价格、盈利水平等数据;在采用价值工程对开发新产品和改进老产品进行价值、功能、成本的综合分析时,必须依据会计部门提供的成本分析资料进行计算、比较,使产品具有技术上的先进性、适用性和经济上的效益性;在运用量一本一利分析法,对新产品开发进行技术、经济上的可行性研究和预测新 The accounting work must adapt to the requirements of changing the company’s operating mechanism. It must transform its functions, shift the focus of its work from accounting, billing, reimbursement, and post-event supervision and oversight in order to improve economic efficiency, and participate in enterprise economic forecasting and management. Decision-making, the implementation of the pre-control of the implementation of the accounting management function on the track, and earnestly for the conversion of business mechanisms and advice. When an enterprise makes a market forecast, it must rely on the accounting department to provide data on product sales revenue, cost, price, profitability, etc. When using value engineering to conduct comprehensive analysis of the value, function, and cost of developing new products and improving old products, it must be based on The cost analysis data provided by the accounting department is used for calculation and comparison to make the product advanced in technology, applicability, and economical efficiency; in the use of a one-for-one profit analysis method, the new product development is performed technically and economically. Feasibility study and forecast new