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我厂是国内生产工农业用泵的大厂之一。我们财会部门根据企业改革规划的要求,积极参与各项改革工作,对财会机构、财会业务、分配方法的改革都做出了安排,有的已着手进行。下面重点介绍我厂财务科改革管理体制和实行内部承包的情况。我厂实行组织机构改革后,由厂长重新任命了财务科长,一正一副,副科长由利长提名,厂长任命。原来年龄大的科级干部改做专一的工作。科级干部平均年龄由57岁下降到41.3岁,文化水平和业务素质也有较大的变化。科内采取以预见性管理和信息反馈为主的组织形式,全科设四个组,除原有的综合、财务,成本三个组外,增设了管理会计组。管理会计组负责组织全科开展现代化科学管理工作,目的是要把会计学与现代化科学管理结合起来,把计划、核算和分析结合起来,把事前预测、事中控制和事后考核结合起来,组织有关人员积极学习,采用损益平衡分析、投资效益分析、差异分析、回归分析和材料订货经济批量、财务报表法、
Our factory is one of the major domestic manufacturers of industrial and agricultural pumps. Our accounting department in accordance with the requirements of enterprise reform plan, and actively participate in the reform work, accounting agencies, accounting services, reform of the distribution methods have made arrangements, and some have embarked on. The following focuses on my factory finance department reform management system and the implementation of the internal contract situation. After the implementation of the reform of the organizational structure in our factory, the director of factory re-appointed the chief of finance, one of them being a deputy, the deputy chief of the department being nominated by Mr. Li and the director being appointed. The original older section-level cadres change to a specific job. The average age of section-level cadres dropped from 57 years to 41.3 years old, and their cultural level and professional qualities also changed greatly. Kone to take the predictability of management and information feedback dominant form of organization, general set up four groups, in addition to the existing comprehensive, finance, cost three groups, the addition of management accounting group. Management Accounting group responsible for organizing the general conduct of modern scientific management, accounting and the aim is to combine modern scientific management, to combine planning, accounting and analysis, to combine predict in advance, a matter of control and after evaluation, organization of staff active learning, using break-even analysis, investment benefit analysis, variance analysis, regression analysis and material economic order quantities, the financial statements of law,