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目前工业企业实行班组经济核算多数是采用实物指标,这样就可能出现为了单纯追求某一指标的完成,而忽视综合经济效果的情况.如某面粉厂甲乙两班价拨小麦10万斤,加工标准粉,原料和产品按国家样品验收,并规定耗电每百度付费9.5元,成品每百斤收费21.76元,出副产品每百斤收费5.7元.甲班在节约能源上狠下功夫,用电740度,出成品42,250斤,出副产品7,250斤.乙班在节约原料上作“文章”,采取轻碾细磨,均匀出粉,降低麸皮含粉率,出成品42,750斤,出副产品6,750斤,用电855度.经班组核算员计价核算对比,在同样
At present, the majority of industrial enterprises in the implementation of team economic accounting is the use of physical indicators, so that may appear in order to simply pursue the completion of an indicator, while ignoring the comprehensive economic effects of the situation. Powder, raw materials and products according to the national sample acceptance, and provides 9.5 yuan per Baidu power consumption, finished product per kilogram of 21.76 yuan, a by-product of the charge of 5.7 yuan per kilogram.A class on energy conservation efforts, electricity 740 Degree, a finished product of 42,250 pounds, a by-product of 7,250 pounds .A class to save raw materials for “articles” to take light grind fine grinding, uniform powder, reducing the rate of wheat bran powder, finished 42,750 pounds, 6,750 pounds of by-products, Electricity 855 degrees. By the team accounting staff accounting comparison, the same