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云南昭通卷烟厂是1972年动工建设的新厂,基础比较差,1979年经过停产整顿,稍有好转,但仍然亏损。原因是:片面地追求产值,片面地强调卷烟税率高,财政收入多,甚至想用新产品来减免一部分税金,抵销亏损,职工培训缺乏全面计划,满足现状。针对上述情況,加强企业经济核算,迅速扭亏增盈,已是当务之急。现就怎样实行厂部、车间两级核算,提出以下具体作法,请同行指教。首先必须建立和健全两级的核算机构,配备和培训专职核算人员。会计核算、统计核算、业务核算三结合,相互配合。厂部与车间、车间与车间、车间与仓库等部门的经济往来,一律以内部买卖方式进行经济业务的结算。通过设立在财会科的内部结算中心(内部银行),各自独立核算本车间、本
Yunnan Zhaotong Cigarette Factory is a new factory that was started construction in 1972, and its foundation is relatively poor. In 1979, it stopped production and rectified, but it improved slightly, but it still suffered losses. The reason is: One-sided pursuit of output value, one-sided emphasis on high taxation of cigarettes, fiscal revenue, and even want to use a new product to reduce a portion of the tax, offset losses, staff training lack of comprehensive plans to meet the status quo. In view of the above situation, it is imperative to strengthen corporate economic accounting and quickly turn losses into losses. Now how to implement the two-level accounting of the factory and workshop, put forward the following specific practices, please peer advice. First, it is necessary to establish and improve two-level accounting institutions, and to equip and train full-time accounting personnel. Accounting, statistical accounting, and business accounting are all three combinations that work together. The economic transactions between the factory and workshops, workshops and workshops, workshops and warehouses are all settled by internal sales transactions. By setting up an internal settlement center (internal bank) in the Finance and Accounting Division, the two companies independently account for this workshop and this