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船舶货物的装卸是港口企业的主要生产经营活动。围绕装卸生产活动的特点和生产现状,推行内部经济核算,有利于完善生产管理、劳动组织,改革内部分配制度,转换经营机制,增强企业活力,提高企业经济效益。实行内部经营核算,就是按统一领导、分权管理、分级核算的原则,划小内部核算?
Loading and unloading of ship’s goods is the main production and business activity of port enterprises. Focusing on the characteristics of the loading and unloading production activities and the production status quo, the implementation of internal economic accounting is conducive to improving the production management and labor organization, reforming the internal distribution system, transforming the operating mechanism, enhancing the vitality of enterprises and raising the economic efficiency of enterprises. The implementation of internal management accounting, is based on the principle of unified leadership, decentralized management, graded accounting, planning a small internal accounting?