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农机部于1979年9月15日至12月5日在河南博爱洛阳农机学院分院举办了一期成本员培训班。学员来自21个省市88个单位,共175人。聘请了中国人民大学财政系工农业会计核算教研室的教师讲课。根据行业不同和学员水平分成四个班:拖拉机、联合收割机厂一个班,内燃机厂一个班,各种配件厂一个班,没有学过也没做过成本工作的编为第四班。学习分五个单元进行:(1)社会主义经济核算制;(2)成本管理;(3)生产成本核算及分析;(4)厂内经济核算;(5)财务管理体制改革问题。在部领导的关怀下,教师、辅导
Department of Agricultural Machinery in September 15, 1979 to December 5 in Henan Bo love Luoyang Agricultural College Branch organized a cost training course. Students from 88 provinces and 21 units, a total of 175 people. Hired a lecturer from the Department of Finance of Renmin University of China on the Accounting and Teaching Department of Agriculture and Industry. According to the different industries and the level of students divided into four classes: tractors, combine harvester plant a class, a class of internal combustion engine plant, a variety of parts factory a class, did not learn nor did the cost of work for the fourth class. Study in five units: (1) socialist economic accounting system; (2) cost management; (3) production cost accounting and analysis; (4) factory economic accounting; (5) financial management system reform. Under the leadership of the ministry, teachers, counseling