1988年初,四川资阳县南津镇中心学校印刷厂针对过去成品进出库手续不严,帐实不符,丢失发错现象突出;印刷过程各环节原材料浪费损失严重等情况,大力推行“内部工序核算制”,狠抓产品合格率,原材料损耗率、出入库的准确率。从材料采购到成品进出库各个环节,实行每道工序一本帐,坚持上交下接,按月对各环节、各工序盘点核算。自推行“内部工序核算制”以来,产品合格率由过去的96.5%提高到99.8%,原材料损耗率由过去的3.5%降低到0.5%,材料、产成品出入库准确率由 At the beginning of 1988, the school printing factory of Nanjin Town Center in Ziyang County, Sichuan Province, focused on the unsmiling procedures of the import and export of finished products in the past and acted inconsistently. The phenomenon of missing wrong sending and prominence was prominent. In the printing process, Pay close attention to the passing rate of products, the rate of loss of raw materials, the accuracy of the storage. Procurement of materials from the finished product into the library out of all aspects of the implementation of each process an account, insist on the next, according to the month of all aspects of the process inventory. Since the implementation of the “internal process accounting system”, the passing rate of products from 96.5% in the past to 99.8%, the loss rate of raw materials from 3.5% to 0.5% in the past, materials, finished products out of storage accuracy from