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企业的财会部门是搞价值管理的,应利用价值规律,努力在价值运动中出成果,达到使用价值和价值的完美结合,争取最好的经济效果.财会工作在价值运动中如何出成果?途径很多.个人根据几年来的工作体会,善于参与经济决策是重要途径之一.我们众兴酒厂是1977年建成投产的,以生产白酒为主.从投产到1982年的六年中,年产量从154吨增加到3,740吨(均按商品量计算,下同),利润额从0.9万元上升到112万元,固定资产从13万元增加到212万元(包括在建50万元),单位成本从1,684元降低到1,140元.生产的发展,一靠政策,二靠科学技术,财会工作也起了一定作用.这几
The accounting department of an enterprise is engaged in value management. It should use the law of value, strive to produce results in the value movement, achieve the perfect combination of use value and value, and strive for the best economic results. How does the accounting work produce results in the value movement? Many people, based on their working experience in recent years, are good at participating in economic decision-making. It is one of the important approaches. Our Zhongxing Winery was completed and put into operation in 1977, mainly producing white wine. From production to six years in 1982, the annual output From 154 tons to 3,740 tons (all calculated by commodity quantity, the same below), the profit increased from 0.9 million yuan to 1.12 million yuan, and the fixed assets increased from 13 million yuan to 2.12 million yuan (including 500,000 yuan under construction). The unit cost has been reduced from 1,684 yuan to 1,140 yuan. The development of production depends on policy, and on science and technology, accounting work has also played a role.