1982年以来,我们经过财务整顿,对财会核算工作逐步进行了改革,并取得了显著的经济效益。1983年我厂实现利润350.62万元,完成冶金部下达100万元指标的350%,比1982年度增长4.37倍;定额流动资金周转天数比计划加速25天,比上年加速40天;百元产值资金率比计划降低16.26元。我们的具体做法是:一、通过财务整顿工作,建立财会人员岗位责任制和以包、保、核为主要内容的经济责任制。在会计核算上主要进行两项改革。一是对产品成本核算的改革,二是对销售核算的改革。1.改革产品成本核算,制订目标成本,进行成本控制.为使成本做到事前控制,每月初,按产品的估工、估料逐笔制订目标成本,再套上售价,确定目标利润,编出成本计划,下达各车间,和经济责任制挂钓,进行考核。而且对于目标利润较大的产品,实行 Since 1982, after financial consolidation, we have gradually carried out reforms in the accounting and accounting work and achieved significant economic benefits. In 1983, our factory realized a profit of 3.5062 million yuan and completed 350% of the index of 1 million yuan issued by the Ministry of Metallurgy, an increase of 4.37 times over that of 1982. The fixed working capital turnover days accelerated 25 days over the previous plan, accelerating 40 days over the previous year; the output value of 100 yuan Fund rate lower than planned 16.26 yuan. Our specific approach is: First, through the financial consolidation work, the establishment of a accountability system for accountants and financial responsibility with package, guarantee and nuclear as the main contents. Mainly in the accounting two reforms. First, the cost of product accounting reform, and second, sales accounting reform. 1. To reform the product costing, to set the target cost and to carry out the cost control To make the cost control in advance, the target cost should be worked out according to the estimation and estimate of the product, and then put the selling price on the beginning of each month to determine the target profit, Plan out the cost, issued by the workshop, and economic responsibility fishing system, to assess. And for the larger target profit products, the implementation