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随着改革开放的不断深入,生产资料的价格逐步放开,企业对产品价格的管理愈来愈重要。我厂在会计电算化开发运用的基础上,近几年在运用电子计算机进行产品价格管理上作了一些探索。下面结合我们的一些做法和设想,谈些体会。一、运用计算机进行价格管理问题的提出八十年代初,在计划经济模式下,生产资料的价格是严格控制的。当时有中央的部订价,地方的省市订价,都印有整套的价格目录。如我厂生产的工业锅炉全部执行机械工业部的订价,企业是无权制订产品价格的。所以企业的产品价格管理也非常简单,就是严格执行中央部委确定的价格。所谓价格检查,也仅是检查有否违
With the continuous deepening of reform and opening up, the prices of means of production have been gradually liberalized, and the management of product prices by companies has become increasingly important. Based on the development and application of computerized accounting, our factory has made some explorations in the use of electronic computers for product price management in recent years. Here are some of our practices and ideas, talk about some experience. First, the use of computers to raise the issue of price management In the early 1980s, under the planned economy model, the price of production materials was strictly controlled. At that time, there was a central department’s pricing, and local provincial and municipal prices were printed with a complete list of prices. If the industrial boilers produced by our factory are all executed by the Ministry of Machinery Industry, the company is not entitled to price the products. Therefore, the company’s product price management is also very simple, that is, strictly implement the price determined by the central ministries and commissions. The so-called price check is only to check if there is any violation