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华南机械厂是一家以生产拖拉机拖斗为主的工业企业(增值税一般纳税人),全厂生产部门设有一个基本生产车间——生产“3吨拖斗”、“2.5吨拖斗”和“手扶机拖斗”三种规格的产品,两个辅助生产车间——机修车间和运输车间.另外厂部还设有职能的管理科室和医务室等福利部门.全厂共有职工250人,三个生产车间的生产和管理人员180人,厂部各科室管理人员55人,福利人员12人,退休人员3人,全厂实行厂部一级会计核算.
South China Machinery Factory is an industrial enterprise mainly engaged in the production of tractor trailers (general taxpayers of value-added tax). The whole factory production department has a basic production workshop - producing “3 tons of trailers”, “2.5 tons of trailers” and “Hand tractor trailer” three specifications of the product, two auxiliary production workshop - mechanic workshop and transportation workshop .In addition, the factory also has the functions of the management department and the clinic and other welfare departments. The whole plant a total of 250 employees, There are 180 production and management personnel in three production workshops, 55 managers in various departments of the factory department, 12 welfare personnel and 3 retirees. The whole factory implements accounting at the factory level.