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我矿是一个既有矿山开采,又有车间加工的综合性化工生产企业。近年来,我们在资金管理,成本核算过程中,对职工医药费也由过去的财会部门统管统支,改为归矿卫生部门管理,核算。这一改革已经初见成效,扭转了历年超支的局面。我矿改革医药费管理与核算的主要做法是: 一、建立归口管理经济责任制。职工医药费归口由卫生部门管理和核算,月、季、年提
Mine is an integrated chemical production enterprise that has both mine mining and workshop processing. In recent years, in the process of fund management and cost accounting, we have also unified the management and accounting of the medical expenses of employees by the accounting departments of the past and replaced them with the management and accounting of mineral health departments. This reform has achieved initial success and reversed the overspending over the years. The main methods for the management and accounting of medical expenses in our mine are: 1. Establish a centralized responsibility system for managing economic responsibility. The medical expenses of the employees are managed and accounted for by the health department. The monthly, quarterly, and annual payments are provided.