企业内部结算是经济核算的重要环节。企业领导应重视此项工作,责成计划、财会、劳资、工艺、供销等业务部门,制定和完善物料消耗定额,工时定额,厂内计划价格,原始记录,计量工具和各项管理制度。只有把各项基础工作建立和完善起来,才能保证内部结算顺利进行。目前机械工业企业应用较为普遍的内部结算方法,有“厂内结算中心”结算,“内部凭证转帐”结算,“厂内货币”结算等形式。现简要介绍如下: 一、“厂内结算中心”结算方法。厂内结算中心,是厂内模拟式银行。适用于大中型企业总厂(或公司)与分厂,厂部与车间之间的经济核算单位。厂内结算中心负责内部流动资金的管理、监督、调节和结算。是厂内经济核算的结 Internal settlement is an important part of economic accounting. Business leaders should pay attention to this work, and instruct business departments such as planning, accounting, labor, capital, supply, and sales to formulate and improve material consumption quotas, working hours quotas, factory planned prices, original records, measurement tools, and various management systems. Only by establishing and improving all basic work can we ensure smooth internal settlement. At present, the internal settlement methods used by the machinery industry are more common, such as settlement in the “factory settlement center”, settlement in the internal voucher transfer, and settlement in the “currency in the factory.” The brief introduction is as follows: 1. Settlement method of “In-plant Settlement Center”. The factory settlement center is an in-plant simulation bank. Applicable to large and medium-sized enterprise plant (or company) and branch factory, plant and workshop between the economic accounting unit. The factory settlement center is responsible for the management, supervision, adjustment, and settlement of internal liquidity. Is the knot of the economic accounting in the factory