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班组经济核算是群众核算的一种组织形式,是生产者对生产过程耗费的直接核算,是企业管理的重要一环。近几年来,我厂通过开展班组经济核算,节约生产耗费,产品成本下降取得了较好的经济效益。我们的做法是: 厂部将有关生产、经济指标分解给车间承包,车间根据承包基数(即工时费用,物耗定额)测算平衡,分解到各班组,生产班组再将各项指标落实到各岗位,形成班组成员保班组,班组保车间,车间保厂部,层层都抓经济效益的局面。厂部根据生产的具体情况,制订了《班组经济核算办法》,使班组核算有章可循。班组核算的内容包括产量、质量、工时利用率、设备运转率、材料和工具消耗等指标。核算方法通过设置《班组生产成本帐》、《产品零件交接单》、《班组指标完成情况考核日报表》、《班组人员工资奖金记录卡》、《出勤率台帐》、《工时利用率设备运转率台帐》等帐表,核算、反映各项指标的完成情况。
The economic accounting of a team is an organizational form of mass accounting and is a direct accounting of the producer’s expenditure on the production process and an important part of business management. In recent years, I plant through the economic accounting team, saving production costs, lower product costs and achieved good economic returns. Our approach is: the factory will be related to production, economic indicators decomposition to the workshop contractor, the workshop according to the contract base (ie, the cost of labor, material consumption quota) measured balance, decomposition to the team, the production team and then implement the indicators to various positions, The formation of team members Baosteel team, Paul team workshop, plant shop, every level of economic benefits are grasping the situation. Factory according to the specific circumstances of production, developed a “team economic accounting approach”, so that team accounting rules to follow. Team accounting content includes production, quality, utilization hours, equipment operating rates, materials and tools consumption and other indicators. Accounting method By setting the “team production cost account”, “product parts transfer orders,” “team performance indicators for the completion of the daily report”, “team members payroll bonus card”, “attendance accounting”, “working hours utilization equipment Rate Taiwan account ”and other accounts, accounting, reflect the completion of various indicators.