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原始记录是反映企业生产管理和经济活动的第一手资料,它对于提高企业管理水平,加强成本管理,开展经济核算和完成国家生产计划起着重要作用。原始记录的建立与健全,应以计划、财会部门为主,各职能部门和车间、班组密切配合。原始记录的制定要充分考虑本单位的生产特点,既要符合生产技术管理的要求,又要满足成本核算的需要,还要简便易行,讲究实效。要达到以上的要求,必须抓好几个环节:一是,弧表格的制定,必须全面考虑项目、内容的设置;二是,抓计量设施的完备、准确;三是,抓操作者对原始记录的填记是否准确、认真;四是,抓原始记录的利用,必须很好地利用每一张原始记录上的数据资料。通过原始记录,严格控制各项费用,并进行分析、统计和成本的计算。总之,我们在企业管理过程中,必须重视原始记录的管理工作,狠抓原始记录的管理工作。
The original record is the first-hand information that reflects the production management and economic activities of an enterprise. It plays an important role in raising the level of enterprise management, strengthening cost management, conducting economic accounting and completing the national production plan. The establishment and improvement of the original records should be based on planning and accounting departments, and all functional departments and workshops and teams closely cooperate with each other. The preparation of the original records should take full account of the production characteristics of the unit, it is necessary to meet the requirements of production technology management, but also to meet the needs of cost accounting, but also easy and practical. To achieve the above requirements, we must grasp several aspects: First, the development of arc forms, we must fully consider the project, the content of the setting; Second, grasp the completeness and accuracy of measurement facilities; Third, grasp the operator of the original record Fill in the record is accurate and serious; Fourth, grasp the use of the original record, you must make good use of each original record of the data. Through the original records, strict control of the costs, and analysis, statistics and cost calculations. In short, we in the enterprise management process, we must attach importance to the management of the original records, pay close attention to the management of the original records.