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加强材料核算,对于降低产品成本,加速资金周转,提高经济效益,具有非常重要的意义。特别是我厂已经具备计算机材料核算软件的开发能力,为了提高材料核算和企业管理水平,完全有必要进行从计划价核算到实际价核算的转变。我厂是生产高低压开关及成套装置的国家大型企业,1996年11月末库存材料共14大类,5977种,对于如此庞大繁杂的材料管理,以往均采用手工分类操作,对各项物资的购入、耗用、盘存、统计汇总、成本计算、
Strengthening material accounting is of great significance for reducing product costs, accelerating capital turnover, and improving economic efficiency. In particular, our factory already has the ability to develop computer material accounting software. In order to improve the material accounting and business management level, it is absolutely necessary to carry out the transition from planned price accounting to actual price accounting. Our factory is a national large-scale enterprise that produces high and low pressure switches and complete sets of equipment. At the end of November 1996, there were a total of 14 categories of inventory materials and 5977 kinds of materials. For the management of such a huge and complex material, manual sorting operations were used in the past to purchase various materials. Import, consumption, inventory, statistical summary, cost calculation,