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经济活动分析是会计工作的一项重要内容,是核算工作的延伸,也是实行会计监督的有效手段之一。为了适应新的形势,搞好经济活动分析,我们华新水泥厂财务处分别从时间、层次、内容和方法等方面,对过去传统的做法进行了充实和完善,并赋予了新的内容,从而使经济活动分析在有效地利用企业的人力、财力和物力,合理安排生产经营活动,提高企业经济效益等方面发挥了重要的作用。第一,在经济活动分析的时间上,变过去定期的事后分析为定期与不定期相结合的过程分析。在具体做法上,除了坚持过去的年度、季度分析外,增加了月
Economic activity analysis is an important part of accounting work and an extension of accounting work. It is also one of the effective means to implement accounting supervision. In order to adapt to the new situation and do a good job in the analysis of economic activities, the financial department of Huaxin Cement Factory has enriched and improved the past traditional practices in terms of time, level, content, and methods, and has given new content to them. The analysis of economic activities has played an important role in effectively utilizing the manpower, financial and material resources of enterprises, rationally arranging production and business activities, and improving the economic efficiency of enterprises. First, at the time of analysis of economic activities, the analysis of the regular and unperiodical process was conducted after the regular post-mortem analysis was changed. In terms of specific practices, in addition to persisting in the past annual and quarterly analyses, an additional month was added.