论文部分内容阅读
大连冷冻机厂在财会改革方面颇有开拓精神,他们大胆地走出了单纯记帐、算帐、报帐的小圈子,深入到技术经济领域,积极参与经营决策,取得了好的效果。他们的精神是可贵的,经验是可取的。为了交流财会工作经验,加强财务管理,提高经济效益,我们向读者介绍该厂的有关做法,供各地借鉴。本篇是第一篇,以后还将陆续介绍该厂在产品设计过程的目标成本管理、应用ABC重点管理法对流动资金实行目标管理、发展横向经济联合促进企业效益增长等方面的做法。
Dalian Refrigerator Factory has a pioneering spirit in the reform of accounting and accounting. They boldly walked out of a simple circle of account keeping, accounting, and reimbursement. They went deep into the field of technology and economy, actively participated in business decisions, and achieved good results. Their spirit is valuable and experience is desirable. In order to exchange experience in finance and accounting, strengthen financial management, and increase economic efficiency, we introduce the readers to relevant practices of the factory for reference. This is the first article. In the future, we will introduce the factory’s approach to target cost management in the product design process, the application of the ABC key management method to the objective management of liquidity, and the development of horizontal economic cooperation to promote the growth of corporate profits.