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我省啤酒行业财务协作组是在十年动乱末期的1976年年初开始筹建的,当时全省18个啤酒厂,全年计划生产啤酒才2.5万吨,没有一家超过万吨的,除长春啤酒厂刚刚摘掉亏损帽子外,其他各厂均属亏损企业,全省啤酒已面临困境,各厂家对啤酒的发展信心不足,悲观情绪较为严重。基于上述情况,在省厅财务处的大力支持下,由延吉、通化、长春三个厂牵头,组成行业财务调查组,于1976年7月份开始走访了全省各啤酒厂,了解情况,征求在财务核算与财务管理方面的意见,经过一个多月时间的走访,意见是:(1)全省应有一个财务信息组织,便于互通情况,通过这个组织在省内做到互相交流经验,取长补短,共同提高。对省外的先进经验,由协作组有组织的引进,便子集中学习。(2)全省成本计算不一,应拟定—个啤酒成本统一计算办法,便于分析对比。根据上述情况于当年9月份草拟了“吉林省啤酒行业成本统一计算草案”,经过省厅财务处审阅认为可行。当年11月份召开了全省啤酒行业首届财
The province’s beer industry financial cooperation group was established in early 1976 at the end of the decade of turmoil. At that time, there were 18 breweries throughout the province. The plan was to produce 25,000 tons of beer a year, and none of them exceeded 10,000 tons, except the Changchun Brewery. Just after the loss of the loss of hats, all other factories are loss-making enterprises, the province’s beer has faced difficulties, the lack of confidence in the development of beer manufacturers, pessimism is more serious. Based on the above situation, under the strong support of the Finance Office of the Ministry of Finance, the three factories of Yanji, Tonghua, and Changchun took the lead to form the industry financial investigation team. In July 1976, they began to visit various breweries across the province to understand the situation and to seek The opinions on financial accounting and financial management, after more than a month of visits, the opinions are: (1) The province should have a financial information organization to facilitate the exchange of information. Through this organization, it is possible to exchange experiences and learn from each other in the province. Raise together. Advanced experiences outside the province are organized by the collaboration team and concentrated on learning. (2) The province’s cost calculations are not the same. A unified calculation method for beer costs should be developed to facilitate analysis and comparison. According to the above situation, in September of that year, the draft “Comprehensive Draft of Costs for the Beer Industry in Jilin Province” was drafted and considered feasible after review by the Finance Office of the Ministry of Finance and Economics. In November of that year, the province’s beer industry held its first fiscal year.