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在现代企业科学管理中,管理者不仅应该掌握企业的外部信息及社会信息,以了解市场行情,决定产品的发展趋向;更须把握企业的内部信息,以利于采用科学的管理方法,使企业获得最佳经济效益。会计档案,是企业内部信息的一个主要资源。它不仅能够提供反映和控制资金运动现状的信息,为制定经济管理决策提供可靠的依据,而且还能够为科学地预测未来提供一般客观规律的信息。因此,要想使企业得到最优化的科学管理和获得最佳经济效益,就须充分开发利用会计档案这一信息资源。一、依据会计档案制定科学的承包方案在全面推行经济承包责任制中,怎样制定科学合理的承包方案?怎样才能使国家、企业、个人都受益?依据会计档案信息,动态地分析企业生产发展的各个阶段,将有利于制定可行的承包方案。会计档案是企业单位在经济管理中形成的。它真实客观地记录了企业历年来经济活动的全过程和各个经济环节上的情况。根据这部分信息,我们可以对企
In the scientific management of modern enterprises, managers should not only grasp the external information and social information of enterprises in order to understand the market conditions, determine the product’s development trend, but also grasp the internal information of enterprises in order to facilitate the adoption of scientific management methods to enable enterprises to obtain The best value for money. Accounting files, is a major resource for internal information. Not only does it provide information that reflects and controls the state of the fund movement, it provides a sound basis for making economic management decisions, but it can also provide generally objective and objective information for the scientific prediction of the future. Therefore, in order to get the optimal scientific management and obtain the best economic benefits, it is necessary to fully develop and utilize the information resource of accounting archives. First, based on the accounting file to develop a scientific contract program In the full implementation of the economic contract responsibility system, how to develop a scientific and rational contract program? How can make the country, businesses and individuals benefit? According to the accounting file information, dynamic analysis of enterprise production and development The various stages will be conducive to the development of a viable contract program. Accounting files are formed by business units in economic management. It truly and objectively records the entire economic activities of the enterprise over the years and the various economic sectors. According to this part of the information, we can on the business