十二、拖拉机工作计划拖拉机和机械农具是国营机械农场的主要生产工具。一般来说,拖拉机和机械农具数量的多寡是农场规模大小和机械化程度高低的标志之一。因此,拖拉机工作计划在生产财务计划中占有相当重要的一页。‘拖拉机工作计划’系表示在整个农业生产过程中,以拖拉机为动力进行各项田间工作的计划,并核算机具作业成本。这一个计划主要是根据‘耕作 Second, the tractor work plan Tractors and machinery tools are state-owned machinery farm’s main production tools. In general, the number of tractors and farm implements is one of the hallmarks of farm size and mechanization. Therefore, the tractor work plan occupies a very important page in the production of financial plans. The ’Tractor Work Plan’ represents the plan to conduct tractor-driven field work throughout the agricultural production process and to calculate the operating cost of the implement. This plan is mainly based on farming