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最近时期,在会计杂志的篇幅上,曾经刊载过许多关于车间经济核算的经验交流文章。从登载的材料内可以看出,即使在同一工业部门的企业内,车间经济核算计划指标的拟订及其成果的计算,也是各不相同的,而对于车间经济核算指标及其形式的任何统一规定,在目前也还是没有的。当然,事情并不在于给车间经济核算这一课题起一个什么名字,如叫做‘经济核算计划’或‘订货凭单’等等,而是在于经济核算本身的组织。波勒塔夫斯基榨油联合制造厂于一九五二年开始实行车间经济核算。联合制造厂内转到经济核算上的车间
In the recent period, there have been many articles on the exchange of experience in workshop economic accounting published in the length of accounting magazines. It can be seen from the published materials that even in the enterprises of the same industrial sector, the formulation of workshop economic accounting plan indicators and the calculation of their results are quite different. However, for the unification of the workshop economic accounting indicators and their forms , In the present still no. Of course, things do not lie in the name of workshop economy accounting, such as “economic accounting plan” or “order voucher”, etc., but in the organization of economic accounting itself. The Bolivarovsky Joint Oil Refinery started the workshop economy accounting in 1952. Joint manufacturing plant transferred to the accounting of the workshop