总会计师在企业里如何全面履行职权,发挥作用,是值得探讨的问题.在此愿与同行们浅谈一些看法与认识。作为厂长助手的总会计师,在企业整个生产经营过程及其各个阶段中,都处于重要地位,起着重要作用。比如,在货币投入购买材料、支付费用时,要求企业有关部门编制货币投入量计划,与主管供应部门共同审批购料计划、合同;在生产过程中,根据年度生产大纲,考虑季、月投入和产出计划,与主管生产、质量的部门共同组织审定工时、材料消耗、能耗,台时运转、在制品和产成品储备等定额,控制质量成本,提高产品质量,达到优质、高产、低耗、多 How the chief accountant in the enterprise fully performs his functions and functions, is a question worthy of discussion. Here I would like to discuss some ideas and understanding with my colleagues. The chief accountant, who is the assistant to the factory director, plays an important role in the company’s entire production and operation process and its various stages. For example, when money is used to purchase materials and pay for expenses, relevant departments are required to prepare a monetary input plan and jointly approve the purchase plan and contract with the competent supply department. In the production process, quarterly and monthly investment is considered according to the annual production plan. The output plan, together with the departments in charge of production and quality, organizes and approves quotas such as man-hours, material consumption, energy consumption, time-in-use, work-in-process, and finished product reserves, controls quality costs, improves product quality, and achieves high quality, high output, and low consumption. ,many