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湖北省洪湖市曹市供销社是集专业经营与综合经营为一体的中型基层供销社,有干部职工260余人。1988年。在深化企业改革的大潮中.他们实行经营承包。全社划分8个(店、厂、部)二级承包体和42个(柜、班、组)三级承包体,建立了以利润为核心的指标考核体系。制定了超利计奖到二级、三级承包体和劳动考勤计奖到人的奖赔制度。企业经营机制的转换,迫切需要责任会计配合工作:一是需要责任会计对承包体的经济活动进行直接的指导和控制。使承包任务数量化、
Honghu City, Hubei Province, Cao City, supply and marketing cooperatives is a professional management and integrated management as one of the medium-sized grassroots supply and marketing cooperatives, more than 260 cadres and workers. 1988. In deepening the tide of enterprise reform, they implement the business contract. The whole community is divided into eight (shops, factories, ministries) two contractors and 42 (cabinet, class, group) three levels of contractors, established a profit as the core indicators of the assessment system. Developed a super-profit accounting award to two, three contractors and labor attendance awards to people’s awards system. The transformation of business management mechanism, the urgent need for accountability and accounting work: First, the need for accountability accounting for the economic activities of contractors direct guidance and control. To make contracting tasks quantitative,