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要搞好企业的分级核算,并能持之以恒见诸效果,实践使我们体会到,必须脚踏实地建立健全四个体系。 (一)自上而下建立起完整的组织体系。即在企业里必须建立以总会计师为首的组织领导机构,便于有组织有计划地进行工作,定期向厂长汇报工作。各车间部门均应成立以成本员为主,有计统员、材料员参加的核算小组,由车间或部门负责人亲自抓;在班组内设班组核算员,负责班组的核算工作。这样形成全厂性的核算网,是搞好企业经济核算的组织保证。
We must do a good job in the classification calculation of enterprises and be able to consistently see the results. Practice has made us realize that we must establish and improve the four systems on a down-to-earth basis. (a) Build a complete organizational system from the top down. That is, in the enterprise, it is necessary to establish a leading organization headed by the chief accountant to facilitate the organized and planned work and report to the director regularly. Each workshop department should establish an accounting team with cost-based staff as the main factor, and the number of staff members and material members participating in the team should be personally grasped by the person in charge of the workshop or department. The team-level team members should be responsible for the accounting work of the team. The formation of a factory-wide accounting network in this way is an organizational guarantee for doing a good job in corporate economic accounting.