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厂长通过阅读会计报表可以比较全面地了解企业的经营过程和成果,查明企业工作的成绩、问题和原因,以改进经营管理,提高经济效益.会计报表可以提供财务状况和经营成果的信息,主要有资金、成本、利润三类基本数据. 1、资金:①固定资金的利用情况:固定资产的构成是否合理;从固定资产净值与原值之比看其新旧程度;从折旧率的提取比例看其更新速度等.②流动资金的使用情况:非定额与定额的比重;定额中各过程资金的比重;定额流动资金的周转速度;从储备、生产、成品的资金周转速度可以分别了解物资管理、在制品管理和成品的销售、结算、发运工作等等情况;从自有流动资金和银行贷款以
By reading the accounting statements, the director can understand the business process and results of the company more comprehensively, identify the achievements, problems, and causes of the company’s work, in order to improve the management and improve the economic efficiency. The accounting statements can provide information on financial status and operating results. There are three types of basic data: capital, cost, and profit. 1. Funds: 1 Utilization of fixed funds: whether the composition of fixed assets is reasonable; see the ratio between the net value of fixed assets and the original value; the ratio of the depreciation rate Look at the update rate, etc.2 Use of working capital: the proportion of non-fixed and fixed funds; the proportion of funds in each process in the fixed amount; the turnover rate of fixed working capital; the capital turnover rate from reserves, production, and finished products can be understood separately. , management of work in progress and finished product sales, settlement, shipping, etc.; from its own liquidity and bank loans