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安徽繁昌县经委自1982年成立后,撤销了矿山局、工业局,所有县属工业企业统一由经委管理。经委为了加强对企业财会工作的考核,制订了“财会工作考核办法”,实行千分制,评比得分900分以上为一等,800分以上为二等,700分以上为三等,分别给予奖励。现将内容简介如下: 一、基础工作考核共150分。(1) 定额管理50分。原材料、燃料、动力、能源、工具均有先进的消耗定额,工时消耗、设备利用、物资储备、流动资金占用、各项费用也都实行定额管理。(2) 原始纪录50分。有主要原材料、燃料、辅助材料、低值易耗品的收、发、领、退制度;产成品入库、发出有收发手续。半成品、零部件、在产品的转移、盘点和变动工时、财产物资的收发、转移、毁损、报废均有原始纪录。(3) 计量管理50分。有仪器仪表计量设备,有检查、验质、验收、赔偿制度。二、成本管理共150分。(1) 成本核算75分。核算方法符合生产管理要求;严格执行规定的成本开支范围和开支标准;成本计算正确。(2) 成本管理75分。按年、季(分月)编制全厂和车间
After the Anhui Fanchang County Economic Commission was established in 1982, the Mines Bureau and the Industrial Bureau were withdrawn, and all county-level industrial enterprises were unified under the management of the Economic Commission. In order to strengthen the assessment of corporate finance and accounting work, the Economic and Trade Commission formulated the “Accounting and Assessment Methods for Accounting,” and implemented the 1,000-point system. The evaluation scored more than 900 points for the first grade, 800 points for the second grade, and 700 points for the third grade, respectively. . The brief introduction of the content is as follows: 1. A total of 150 points for basic work assessment. (1) 50 points for quota management. The raw materials, fuels, power, energy, and tools all have advanced consumption quotas. Hourly consumption, equipment utilization, material reserves, occupation of working capital, and various expenses are also subject to fixed-quota management. (2) 50 points from the original record. The main raw materials, fuels, auxiliary materials, low-value consumables are collected, sent, received, and returned; the finished products are put into storage and sent out to send and receive procedures. There are original records for semi-finished products, parts and components, the transfer, inventory, and working hours of products, and the receipt, transfer, destruction, and retirement of property materials. (3) 50 points for measurement management. Instrumentation and metering equipment, inspection, quality inspection, acceptance, compensation system. Second, a total of 150 points in cost management. (1) Cost accounting 75 points. The accounting method meets the requirements of production management; strict implementation of the stipulated cost range and expenditure standards; cost calculation is correct. (2) 75 points for cost management. Prepare whole plant and workshop according to year and season (monthly)