近几年来,由于原材料、能源、工具、设备备件、交通运输费轮番提价,各种费用不断上升,费用项目日益增多。针对这一情况,我厂决定对“两费”进行硬控制,通过充分发动群众,制定目标和措施,挖掘企业内部自我消化潜力,两年来“两费”占生产费用总额的比重逐年下降,1988年由上年的占53.2%降为51.1%。做法是: 在1987年控制办法的基础上,1988年把“两费”控制直接下达各责任部门。1、发放和控制目标相同面值的代金券,作为对车间经费和企业管理费进行控制的一种内部流通券。车间经费和企业管理费发生时一律收代金券(包括各车间劳务性费用的结转)。月未由财务科下达各车间折旧费、大修理基金等分配致,同时收取相应金额的代金券。在各仓库领科,属“两费”项目的,应同时支付与领料单相同金额的代金券。2、各车间、部门指定一名中层干部负责“两费”控制的工作,配备一名专(兼)职核算员负责 In recent years, due to the rapid increase in raw materials, energy, tools, equipment, spare parts, transportation and transportation fees, various expenses have been rising, and cost items have been increasing. In response to this situation, our factory decided to exercise hard control over the “two fees” and to mobilize the masses, set goals and measures, and tap the potential for self-digestion within the company. In the past two years, the proportion of “two fees” to total production costs has decreased year by year. 1988 The year decreased from 53.2% in the previous year to 51.1%. The practice is: Based on the control measures in 1987, the “two fees” control was directly passed on to the responsible departments in 1988. 1. Issuance and control of vouchers with the same nominal value as an internal currency bill that controls the workshop expenses and enterprise management fees. When the workshop expenses and enterprise management fees occur, they will receive payment vouchers (including the transfer of labor costs of each workshop). The monthly payment has not been distributed by the Finance Section to the depreciation and overhaul funds of the workshops, and corresponding vouchers have been collected. In the case of a consular section in each warehouse, which belongs to the “two-fee” project, the same amount of voucher as the requisition bill shall be paid at the same time. 2. Each workshop and department designates a middle-level cadre to be responsible for the “two-fee” control work, and a special (part-time) accountant shall be responsible for