电子计算机是以电路启闭为原理,电子器件为结构,在特定条件下进行自动计算的工具。电子计算机有着运算速度快、精确可靠、具有“记忆”和逻辑判断能力、能自动执行一系列运算等特点。我厂在财会核算和管理中应用微型电子计算机,进行了370种完工产品成本的计算和厂内结算中心的结算工作,充分体现了电子计算机的特点及其优越性,收到很好的效果。我们是如何应用微型电子计算机进行财会核算和管理的呢? 一、建立组织,选择机型在厂企业管理办公室下设计算站,并成立应用电子计算机小组。应用小组由计算机硬件管理人员、软件设计人员、相应的财会人员组成,从组织上保证应 Electronic computer is based on the principle of circuit opening and closing, electronic devices for the structure, under certain conditions, automatic calculation tool. Computer has the computing speed, accurate and reliable, with “memory ” and logical judgment, can automatically perform a series of operations and so on. I plant in accounting and management of the application of micro-electronic computer, conducted 370 kinds of finished product cost calculation and settlement center settlement, fully embodies the characteristics of electronic computers and their superiority, and received good results. How do we apply micro-computer accounting and accounting management? First, the establishment of organizations, select models in the plant management office under the Office of computing stations, and the establishment of the application of electronic computer team. Application team composed of computer hardware managers, software designers, the corresponding accounting staff, from the organization to ensure that