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营口市地方国营联台厂在今年2月建立了车间经费开支手册,以便有计划的控制车间经费的开支。实行以来,收效很大。这个办法是把车间每月应开支的经费,由财务股根据财务计划结合各车间生产任务大小,核算各车间月份开支数额,留出适当节约额5—10%,然后再下达车间作为开支标准。车间根据生产工段(小组)的工具、机物料等月份消耗定额,按一定价格(采购价或库存平均价)核成金额,填
Yingkou City State-owned Joint Taiwan-Taiwan plant in February this year, the establishment of a manual shop expenses in order to plan the cost of the control plant expenses. Since its implementation, a great success. This method is to allocate the monthly expenses of the workshop. According to the financial plan, the Finance Unit calculates the monthly expenses of each workshop according to the size of the production tasks of each workshop, and sets aside an appropriate savings of 5-10% before releasing the workshop as an expense standard. Workshop according to the production section (group) of tools, machine materials, such as the consumption of fixed monthly, according to a certain price (purchase price or inventory average price) into the amount of nuclear, fill