(一)怎样确定核算单位为了使班组核算的成果具有可比性,在选择核算单位时,不能简单地按照行政上的班组形式来划分,必须考虑生产组织和劳动组织的特点,以及参加核算的各个班组条件是否一致,有没有共同的生产任务或工作指标,彼此的经济责任是否划清,有没有一定的操作记录和原始凭证.一般划分班组核算单位的形式有:(1)以三大班为核算单位.如全车间三个相互轮替的班次,作为三个核算对比的单位.这最适宜于单套设备生产、工艺过程简单、交接班时能够停车交接的车间,如钢铁企业的轧钢车间,这种形式能明确划分三班的指标,管理方便.(2)以生产设备为核算单位.在一个车间里有几套条件相同的生产设备,每套设备上的劳动人员固定,就可以以每套设备为一核算单位,核算其整个工艺过程的全部指标.这些车间,一般是连续性生产,生产工艺过程超过一个工作班以上,因而其各项经济指标不能按工序、按班组来划清,而 (1) How to determine the accounting unit In order to make the results of the team accounting comparability, when selecting the accounting unit, it cannot simply be divided according to the form of the administrative team, must consider the characteristics of the production organization and the labor organization, and participate in the accounting Whether the conditions of the team are the same, whether there are common production tasks or work indicators, whether the economic responsibilities of each other are clearly defined, and whether there are certain operation records and original documents. The forms of the accounting units of the general team are: (1) Accounting for the three major classes Units, such as the three shifts of the entire workshop, as the unit of the three accounting comparison. This is most suitable for a single set of equipment production, the process is simple, the workshop can be switched off when the shift, such as steel rolling mills, This form can clearly classify the indicators of the three shifts, and it is easy to manage. (2) Taking the production equipment as the accounting unit. In a workshop, there are several sets of production equipment with the same conditions, and the laborers on each set can be fixed. A set of equipment is a accounting unit, accounting for all the indicators of its entire process. These workshops are generally continuous production, and the production process is more than one job. As a result of classes, the various economic indicators cannot be clearly identified by process or by class.