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开展生产资金核算的必要性加强生产资金的控制,对工业企业尤其是机床行业来说是个十分重要的问题.而开展生产资金的核算,又是加强生产资金控制的基本手段.机床行业的特点是产品品种多,工序多,生产过程复杂,周期比较长,给生产资金的核算带来许多困难,长期以来,核算工作始终处于落后状态,随着经济形势的发屠和体制的改革,这个矛盾越来越突出.通过开展核算,掌握生产资金的动态,进行有效的控制,已是当前急待解决的课题.这种必要性和迫切性可以从三个方面反映出来:一是国民经济形势发展的需要.当前,许多企业资金占用多,周转迟缓,资金利润率低,给国家创造的收入少,如不尽快解决,势必严重影响四化
The necessity of carrying out the calculation of production funds to strengthen the control of production funds is a very important issue for industrial enterprises, especially the machine tool industry. The development of production funds is a basic measure to strengthen the control of production funds. The characteristics of the machine tool industry are: There are many types of products, many processes, complex production processes, and a long cycle, which have brought many difficulties to the accounting of production funds. For a long time, the accounting work has always been lagging behind. With the economic development and reform of the system, this contradiction has become more and more inconsistent. The more prominent it is, the more important it is to urgently solve the issue of controlling production, control the dynamics of production funds, and implement effective control. This necessity and urgency can be reflected in three aspects: First, the development of the national economic situation. Needs. At present, many companies have a large amount of funds, slow turnover, low profitability of funds, and low income for the country. If they are not resolved as soon as possible, they will seriously affect the four