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我们厂从1980年起实行厂币核算,以广币作为流通支付手段,把全厂产、供、销、运全过程和机关的经济活动统统通过厂币进行核算.实行厂币核算的基本形式和作法如下:1、成立经济核算办公室,健全核算组织.厂长负责经济核算的领导工作,财务科长代行总会计师职权,负责管理全厂的核算工作,处理日常事务.车间及独立核算的部门成立厂币核算领导小组,由经济核算员、生产记录员、调度员、质量检验员、库房保管员组成,车间主任任组长,各生产班组成立指标考核小组.在全厂范围内形成一个从上至下的厂币核算网.2、整顿和完善基础工作.(1)对我厂原有的原始记录表报的种类、内容、格式以及填写、传
Since 1980, our factory has implemented the calculation of the factory currency and used the currency as a means of payment for circulation. The whole process of production, supply, sale, and transportation of the whole plant and the economic activities of the organization are all accounted for through the factory currency. The basic form of factory currency accounting is implemented. The practices are as follows: 1. Establish an economic accounting office and improve the accounting organization. The factory manager is responsible for the economic accounting leadership, the financial section chief is acting as the chief accountant, responsible for managing the accounting work of the whole plant, and handling day-to-day affairs. The workshop and the independent accounting department The establishment of the leading group for the calculation of the currency account consists of economic assessors, production and recording staff, dispatchers, quality inspectors, and warehouse custodians. The workshop director serves as the leader, and each production team sets up an index assessment team. From top to bottom, the company’s factory accounting network, 2. Rectification and improvement of the basic work. (1) The type, content, and format of the original records of our plant, as well as the completion and transmission