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一、班组经济核算的特点和地位 1、班组经济核算的特点 班组经济核算一般是指以一个班组为基本单位,以一个班组为周期的核算。它与企业和车间经济核算的区别是: (1)关系最密切,即班组经济核算同班组每个工人的切身利益最密切。企业和车间的经济核算指标,是全厂和车间职工生产活动的综合成果。有的职工不清楚自己的工作同企业生产和企业经济核算的各项指标有什么关系,与自己的利益有什么联系。通过班组经济核算反映到车间,反映到企业核算中,能准确的核算出企业的盈与亏。企业的盈与亏同每个职工有着至关
First, the characteristics and status of the team economic accounting 1, the characteristics of the team’s economic accounting The group economic accounting generally refers to a team as the basic unit, a team as the cycle of accounting. The difference between it and the economic accounting of enterprises and workshops is: (1) The relationship is the closest, that is, the economic interests of the shift team are the closest interests of each worker in the same shift group. The economic accounting indicators of enterprises and workshops are the combined results of the production activities of the whole plant and workshop workers. Some employees do not know what their work has to do with the production and enterprise economic accounting indicators and how they relate to their own interests. Through the economic accounting of the team, it is reflected in the workshop, reflected in the enterprise accounting, and can accurately calculate the company’s earnings and losses. The company’s profit and loss have a close relationship with every employee