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开展厂内全面经济核算,首先要做的准备工作之一,就是制订厂内结算价格,编制价格目录。有了结算价格,才能使厂内各部门之间发生的经济往来进行结算,分清经济责任,克服“吃大锅饭”的现象。制订厂内结算价格,对于产品种类繁多,产量零星、工艺复杂、各部门之间相互协作频繁以及装配式的机械工业企业来说,工作量非常繁重,是个棘手的问题。例如:根据上海某电机厂一个车间生产计划中仅11个产品的统计,由本车间加工的部分就有约6,000项零件,如包括上道车间产品转移本车间加工的零部件共有一万多项需制订结算价格(一般情况下该厂每月生产100多种产品,约需三万项零部件结算价格),为此,集中了20多人工作了—个月,才基本完成。目前,企业在计划生产与市场调节相结合的情况下,除生产国家计划内的产品外,还要根据市场需要承接生产任务。这样,制
One of the first preparations to carry out full-scale economic accounting in the factory is to set the factory settlement price and compile price catalog. With the settlement price, the economic transactions between various departments of the factory can be settled, the economic responsibilities can be distinguished, and the phenomenon of “eat a big pot of rice” can be overcome. The establishment of in-plant settlement prices is a thorny issue for a large variety of products, sporadic production, complicated processes, frequent cooperation between various departments, and assembly-type machinery industry companies. For example, according to the statistics of only 11 products in a workshop production plan for a motor factory in Shanghai, there are about 6,000 parts processed in this shop. For example, if there is a transfer from the last shop, there are more than 10,000 parts processed in the shop. Set the settlement price (generally, the factory produces more than 100 kinds of products each month, about 30,000 parts and components need to settle the price), and for this reason, more than 20 people have worked for a period of months. At present, in the case of a combination of planned production and market regulation, in addition to producing products within the national plan, enterprises must also undertake production tasks according to market needs. In this way,