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我们冷水江市针织厂从1983年建立责任会计以来,经济效益有了明显的提高,主要做法是: 一、按照责任会计的需要整顿有关基础工作责任会计以责任单位(或责任中心)为对象,按照可控性原则划分经济责任,开展责任核算和绩效考评。因此,必须做好它的基础工作,主要包括:各种定额、原辅材料计划价格、半成品内部转移价格和内部结算制度等。
Since the establishment of accountability accountability in 1983, Lengshuijiang Knitting Factory has significantly improved its economic efficiency. The main measures are as follows: First, to rectify the responsibilities of basic accounting in accordance with the needs of accountants for accountability. Responsible units (or responsibility centers) In accordance with the principle of controllability divided economic responsibility, responsibility accounting and performance evaluation. Therefore, we must do a good job in its basic work, including: various quotas, planned raw and auxiliary materials prices, internal transfer prices of semi-finished products and internal settlement system.