定额管理是企业管理很重要的一项基础工作。建立健全一套完整的、与本企业生产技术水平相适应的定额和科学的定额管理办法,是企业整顿的重要内容。加强定额管理的必要性定额是企业编制生产、技术、财务计划的基础。没有定额,编制计划时就只好靠估算,拍脑壳,想当然。这样的计划势必脱离实际,失去对生产的指导意义,也就很难实现协调、均衡生产。定额是实行全面经济核算的先决条件。没有定额,确定经济核算的指标就没有依据,衡量指标完成的好坏就没有尺度,其结果必然是稀里糊涂记,稀里糊涂算,记来算去还是“大锅饭”,既达不到经济核算的目的,也不能取 Quota management is a very important basic task for business management. Establishing and improving a set of fixed and scientific quota management methods that are compatible with the level of production technology of the company is an important part of corporate reorganization. The necessity of strengthening quota management is the basis for the establishment of production, technology, and financial plans. There is no quota. When planning a plan, you have to rely on estimations, brains, and take it for granted. Such a plan is bound to be divorced from reality, lose its guiding significance for production, and it is difficult to achieve coordination and balance production. The quota is a prerequisite for the implementation of comprehensive economic accounting. There is no quota, there is no basis for determining the indicators of economic accounting, and there is no standard for measuring the quality of the indicators. The result must be ridiculous, insignificant, and inconclusive. It is not a goal of economic accounting. Can not take