一、厂长要掌握经济变幻情况,会计人员应该作好综合经济预报。综合经济预报是经济预兆的综合反映,从供、产、销活动来看,市场的竞争表面上是质量、品种、价格的竞争,但暗中要受成本的制约。比如,价格低廉到什么程度,要考虑最低经济界限。提高质量和增加品种,有时会降低成本,有时却会增加成本。会计管理涉及面广,并且以价值管理为主要特点,易于集中较多的经济信息,会计人员可以利用这个得天独厚的条件,作好产品销成本预测、产品工厂成本预测、利润总额预测等综合经济预报。二、厂长要提出科学的任期目标,会计人员应该参与目标决策。厂长任期目标是考核厂长工作绩效的重要标准,也是企业职工共同奋斗的目标。这个目标所包含的内容比较多,而且要将总目标分解为年度、月份短期目标,需要一些专门人才参与运筹过程。特别是在实行承包和租赁经营责任制以后,还要结合承包任务和租赁任务来制定厂长任期目标。会计人员必须参与决策,至少在利润决策和 First, the factory manager must master the economic changes, accounting personnel should make comprehensive economic forecasts. The comprehensive economic forecast is a comprehensive reflection of the economic forecast. From the perspective of supply, production, and sales activities, the market competition is ostensibly a competition of quality, variety, and price, but it is implicitly subject to cost constraints. For example, to what extent the price is low, the lowest economic limit must be considered. Increasing quality and increasing variety sometimes reduce costs and sometimes increase costs. Accounting management covers a wide range of areas, and value management is the main feature, it is easy to focus on more economic information, accounting personnel can use this unique conditions to make product sales cost forecast, product factory cost forecast, total profit forecast and other comprehensive economic forecast . Second, the director must propose a scientific tenure goal, accounting personnel should participate in the target decision. The director’s tenure goal is an important criterion for assessing the performance of the factory manager and is also the goal of the common struggle of the employees of the company. This goal contains more content, and the overall goal should be broken down into annual and monthly short-term goals, requiring some specialized personnel to participate in the logistics process. In particular, after the implementation of the contracting and leasing business responsibility system, it is also necessary to formulate the goal of the factory manager’s tenure in conjunction with the contracting tasks and the leasing tasks. Accounting staff must participate in decision-making, at least in profit decisions and