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兴隆县酒厂推行“小指标核算法”,实行划小核算单位,以考核指标定盈亏,加速了定额流动资金的周转,实现利税有较大幅度增长。一是划细核算单位。根据工艺及工作特点,结合个人的技术专长,变硬性“捏合”为优化组合,并根据工人的技术掌握的熟练程度,实行分解指标,以人定岗,以岗定责,综合考核的办法。大大提高了生产效率,又减少了不必要的人员浪费。二是指标系数合理化。结合生产特点,制定四项指标,即:消耗指标;产量指标;周转指标;质量指标。厂部规定,职工没有固定的收入,工资、奖金及各种福利待遇全部由指标控制,随指标同步浮
Xinglong County Winery implemented the “Small Index Accounting Law” and implemented a plan for small-budget accounting units to determine profit and loss with assessment indicators. This accelerated the turnover of fixed-rate working capital and realized a substantial increase in profits and taxes. First, detailed accounting unit. According to the characteristics of workmanship and work, combined with personal technical expertise, rigid “kneading” as the optimal combination, and according to the proficiency of the workers to master the technical level, the implementation of decomposition indicators, the appointment of workers, the job responsibility, comprehensive assessment approach. Greatly improve the production efficiency, but also reduce the unnecessary waste of personnel. Second, rationalization of the index coefficient. According to the characteristics of production, four indicators are formulated, namely: consumption index; output index; turnover index; quality index. Factory regulations, workers do not have a fixed income, wages, bonuses and all kinds of benefits all controlled by the indicator, with the index synchronization