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邯郸钢铁总厂是特大型钢铁联合企业。1991年初该厂开始推行模拟市场核算,实现了目标成本管理、内部经济责任制与内部银行的有机结合,推动了企业内部经营机制的转换,扭转了成本上升,效益下降的被动局面,实现了经济效益的稳步增长,1992年1至8月实现利税2.91亿元. 一、推行模拟市场核算的具体做法模拟市场核算就是在企业内部对连续作业的非独立核算的分厂车间和职能处室,以国内先进水平和本企业历史最好水平为依据,将生产经营中的原材料、燃料动力、半成品、成品等物资和劳务,均以市场价格作为内部结算价格,运用内部银行职能进行内部结算和控制。进而核算出生产经营各环节的生产成本和内部利
Handan Iron and Steel Plant is a super large steel complex. At the beginning of 1991, the plant began to implement simulation market accounting, achieved target cost management, internal economic responsibility system and organic integration of internal banks, promoted the transformation of internal operating mechanisms of enterprises, reversed the passive situation of rising costs, reduced efficiency, and realized the economy. Steady growth in efficiency, from January to August 1992, realized profits and taxes of 291 million yuan. First, the specific practice of the simulation of market accounting Simulated market accounting is the non-independent calculation of the continuous operation within the company’s plant workshops and functional departments to Based on the domestic advanced level and the best historical level of the company, the raw materials, fuel power, semi-finished products, finished products and other goods and services in the production and operation are based on the market price as the internal settlement price, and internal bank functions are used for internal settlement and control. In addition, the production costs and internal profits of all aspects of production and operation are calculated.