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国营大中型企业实行内部分厂核算制,是企业管理体制的一项重要改革,是调整企业内部经济关系的一种有效形式。一、实行分厂核算制的客观依据对生产资料、生产消耗和生产成果的计算比较,只有依靠货币这个统一尺度才能实现,即只有利用资金、成本、收入等价值形式,才能核算一个生产单位的财产物资的占用量;核算生产消耗和生产成果的价值量;也才能综合地分析和考核它的生产经营的经济效果。因此,在当前企业进行承包经营中,为了解决内部的“大锅饭”问题,迫切地提出建立内部分厂核算制的问题。
State-owned large and medium-sized enterprises implement the internal partial factory accounting system, which is an important reform of the enterprise management system and an effective form of adjusting the internal economic relations of the enterprise. First, the objective basis for the implementation of the plant-based accounting system The calculation and comparison of production data, production consumption and production results can only be achieved by relying on the unified scale of currency. That is, only the use of capital, cost, income and other value forms can be used to calculate the cost of a production unit. Occupancy of property and materials; accounting for the consumption of production and the amount of value of production results; it can also comprehensively analyze and evaluate the economic effects of its production and operation. Therefore, in order to solve the internal “big pot” problem in the contracted management of current enterprises, the issue of establishing the internal part factory accounting system is urgently put forward.