一、按岗位分解组合会计科目过去我们财务科的人员分工实行科目负责制,你管什么会计科目,就对这些科目负责,要记好帐、算好帐、报好帐。在实行岗位责任制后,我们便将有关的会计科目进行分解组合,归口到每个岗位上去。这时,我们提出:你管哪一方面的工作,就对你管的工作从收付、审核、结算、管理和分析等工作全面负责起来,将核算与管理结合在一起。通过核算,掌握信息,了解情况,进行分析;通过分析,改进核算和管理的方法,提高工作质量。我们财务科分设燃料管理和核算、成本管理和核算、工程管理和核算、材料核算、工资奖金核算、福利基金管理和核算、固定资产管理和核算、帐务审核和出纳等工作岗位。我厂是一个大型火力发电厂,燃料成本占供电成本85％以上,是成本管理和核算的重点。燃料采 First, according to the post breaks down the composition accounting subject In the past, the division of labor of our finance department carried out the subject responsibility system. What accounting subjects do you manage? You are responsible for these subjects. You must keep good accounts, good accounts, and good accounts. After the implementation of the post responsibility system, we will decompose and categorize the relevant accounting subjects and assign them to each post. At this time, we propose that you should be responsible for any aspect of the work that you manage, from receipt, review, settlement, management, and analysis, to the overall responsibility for accounting and management. Through accounting, mastering information, understanding the situation, and analyzing; through analysis, improving accounting and management methods, and improving work quality. Our Finance Section has separate jobs such as fuel management and accounting, cost management and accounting, project management and accounting, material accounting, salary bonus accounting, welfare fund management and accounting, fixed asset management and accounting, accounting auditing, and cashiering. Our plant is a large-scale thermal power plant. The cost of fuel accounts for more than 85% of the cost of power supply. It is the focus of cost management and accounting. Fuel extraction