《财务与会计》1984年第五期发表了邢占文同志《企业管理费不应纳入车间核算》一文,我有不同的看法。我认为企业管理费不纳入车间核算,不适应新形势的需要。近几年来,不少企业对车间实行了承包责任制,承包内部利润。因为内部利润是反映车间经 “Finance and Accounting” fifth issue of 1984 published Comrade Xing Zhanwen “business management fees should not be included in the workshop accounting,” a text, I have different views. I think the management fee is not included in the workshop accounting, not suited to the needs of the new situation. In recent years, many enterprises have implemented contract responsibility system for the workshop and contracted internal profit. Because the internal profit is reflected in the workshop