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在企业内部,内部承包责任制如同一根轴:管理和技术如同两只(?)子,只有抓好内部承包责任制这根轴,才能带动管理和技术的进步。笔者还深刻体会到,在实行内部承包责任制的过程中,财会部门起着非常重要的作用,只要财会部门把工作做好、做细,企业的内部承包责任制一定能够顺利进行。以下是我的几点粗浅体会,供参考。 1、要正确确定全厂利税总额,明确企业总体目标。财会部门要通过算细帐、挖潜力,正确测定计划年度的全厂总体利税目标。这项工作应在上一年第四季度进
Internally, the internal contract responsibility system is like an axis: management and technology are like two (?) children. Only by grasping the internal responsibility responsibility system can the management and technology advance. The author also deeply realized that in the process of implementing the internal contract responsibility system, the finance and accounting department plays a very important role. As long as the accounting department does a good job and does a detailed job, the company’s internal contract responsibility system will surely be able to proceed smoothly. The following are some of my superficial experience, for reference. 1. Correctly determine the total profits and taxes of the whole plant and define the overall goals of the company. The accounting department must accurately calculate the overall profit target of the whole plant in the plan year by counting the accounts and digging potentials. This work should be carried out in the fourth quarter of the previous year