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上虞县供销社联合社所属十个基层供销社,近几年来,有多渠道流通和银行贷款利率提高等多种因素影响下,经济效益仍然逐年提高,资金周转逐年加快,其中重要的一条,是在企业内部实行责任会计,完善经营责任制。这一做法,在省联社召开的县(市)社主任会议上曾作介绍,对推动企业实行现代化管理,起到了一定的作用。实行责任会计,是对企业内部各个责任单位的经济责任,利用会计资料来进行考核。基层供销社实行责任会计,必须做好以下四项工作: 1、建立多层次的责任单位。责任单位要明确分工,责任可以辨认,成果可以考核,具体可分为三级:第一级
The ten grass-roots supply and marketing cooperatives of the Shangyu County Supply and Marketing Cooperative Association, in recent years, under the influence of multi-channel circulation and bank loan interest rate increase, the economic benefits are still increasing year by year, and the capital turnover is accelerating year by year. One of the important ones is that Responsibility accounting is implemented within the company and the operating responsibility system is improved. This practice was introduced at the county (city) director meeting held by the provincial association, and played a certain role in promoting the implementation of modern management. The implementation of liability accounting is the economic responsibility of each responsible unit within the company. It uses the accounting data to perform the assessment. The grass-roots supply and marketing cooperatives must implement the following four tasks to implement liability accounting: 1. Establish multi-level responsibility units. Responsible units must have a clear division of labor, responsibilities can be identified, results can be assessed, and can be divided into three levels: Level 1