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“指标包干,联效计酬”核算,是目标管理在财务管理工作中的运用,是企业开展全面经济核算的一种形式。概括来说,就是将以利润为主的各项经济技术指标,采用经济承包的形式,按照厂部、车间(科室)、班组三级核算体系逐项、逐级分解落实,直至职工个人;然后根据各承包单位指标完成程度和经济效益的好坏,确定其报酬的高低。我们山西长治轴承厂从1982年9月份起,推行了以浮动工资为中心的经济责任制,去
“Indicators package, combined pay ” accounting is the use of goal management in financial management work, is a form of enterprise to carry out a comprehensive economic accounting. In a nutshell, the various economic and technical indicators that are mainly profit-oriented are economically and contractually implemented and they are decomposed and implemented step by step according to the three-tier accounting system of the factory department, the workshop (department) According to the degree of completion of the indicators of each contractor and the economic benefits of good and bad, determine the level of their remuneration. We, Shanxi Changzhi Bearing Factory since September 1982, the implementation of a floating-based economic responsibility system to go