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我们北京锅炉厂原以生产中压电站锅炉为主,同时兼制工业锅炉和各种辅机。在进一步调整国民经济过程中,由于受缩短基本建设战线的影响,机械工业生产大幅度下降,我厂也处于生产任务严重不足的状态。面对这种形势,必须根据企业生产的特点,加强经济预测,依据国家任务和市场需要制定经营决策,计划和组织企业的生产经营活动,以适应严峻的市场经济要求。我们尝试把管理会计应用于实践,开始尝到了一些甜头。
Our Beijing Boiler Factory was originally engaged in the production of medium-voltage piezoelectric boilers, as well as industrial boilers and various auxiliary engines. In the course of further adjustment of the national economy, due to the impact of shortening the capital construction front, the production of the machinery industry has fallen drastically, and our plant is also in a state of severe shortage of production tasks. Faced with this situation, we must strengthen economic forecasts based on the characteristics of business production, formulate operational decisions based on national tasks and market needs, and plan and organize the production and business activities of enterprises to meet the severe requirements of the market economy. We tried to apply management accounting to practice and began to taste some sweetness.