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班组是最基层的生产单位,班组的经济核算是车间经济核算的主要组成部分。班组材料消耗的多少,设备利用的好坏,劳动生产率的高低,费用的节约与浪费,产品质量的优劣直接影响到车间的盈利水平。我们陕西鼓风机厂锻压车间进行了生产班组联利计奖的探索,将生产班组的一部分奖金与其内部利润挂钩,班组应得联利奖金等于该班组完成内部利润与其单位利润奖金含
The team is the most basic production unit, and the economic accounting of the team is the main component of the economic accounting of the workshop. The amount of material consumed by the team, the quality of equipment used, the level of labor productivity, the cost savings and waste, and the quality of the product directly affect the profitability of the workshop. Our Shaanxi Blower Factory forging workshop conducted an exploration of the production team’s joint profit award. A portion of the bonuses of the production team was linked to its internal profits. The team’s worthy bonus was equal to the internal profit of the team and its unit profit bonus.