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长期以来,我们的企业经营管理工作,存在一种倾向,就是只注意车间生产过程中耗费的核算,忽视了供销业务的经济核算。特别是目前各种供销经理部、展销部、门市部蓬勃发展的时候,这一倾向,还没有引起足够重视。一般说,生产领域包括供、产、销三个环节。供销部门就占两个。供销业务经营管理的好坏,核算的正确与否,都直接影响到整个企业的经营成果。过去由于对供销工作的经济核算注意不够,这方面的问题是比较多的。例如,我省三个直属企业在1980年清查财产时暴露出的问题,一是盲目采
For a long time, there has been a tendency in our business management and management to only pay attention to the calculations consumed in the workshop production process and ignore the economic accounting of supply and marketing operations. Especially when various supply and marketing managers, exhibitions, and salesrooms are flourishing, this trend has not attracted enough attention. In general, the production area includes supply, production, and sales. Supply and marketing departments account for two. The quality of supply and marketing business management and the correctness of accounting directly affect the entire company’s operating results. In the past, due to the insufficient attention paid to the economic calculation of supply and marketing work, there were many problems in this area. For example, the problems exposed by the three directly-affiliated enterprises of our province during the inventory of assets in 1980 were the first