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我们在工作实践中,认为把“厂内支票”和“结算卡”结合起来使用,互补长短,能收到较好的效果。具体办法是把厂内各部门之间的经济往来,按其发生的频率、金额的大小,在资金和成本管理中所处的地位等不同情况,区分为二大类。一类是原材料、半成品、零件、维修耗料、工资、折旧、燃料动力等,在整个产品成本中所占的比重很大,是控制和掌握流动资金的主要项目;另一类是零星工具、办公费、低值易耗品及其他的日常开支,发生的金额较小,但发生的频数却很高。因此.我们把(?)
In our work practice, we believe that the use of “in factory check” and “settlement card” in combination to complement each other’s length can achieve better results. The specific method is to divide the economic exchanges between various departments within the factory into two categories according to the frequency of their occurrence, the size of the amount, and the status in the management of funds and costs. One is raw materials, semi-finished products, parts, maintenance materials, wages, depreciation, fuel power, etc., which account for a large proportion of the total product cost, and it is the main item for controlling and mastering liquidity; the other is the sporadic tools, The amount of office expenses, low-value consumables and other daily expenses incurred is small, but the frequency of occurrence is high. So we put (?)