一、划小核算单位是解决企业内部吃“大锅饭”的有效措施重庆水泥厂是一个具有五十年生产历史的老厂,设备陈旧,负担很重。经济效益差,企业缺乏自我改造和发展的能力。过去,该厂在企业整顿中实行“三联一奖”的办法。由于车间、部门没有实行独立核算,经济效益与物质利益的分配。脱节,干多的没有多得,干少的没有少得,职工的积极性调动不起来。实践告诉我们,物质利益分配上的平均主义,往往与企业管理上吃“大锅饭”的体制相联系。采取划小核算单位,让车间、部门实行独立核算,自计盈亏的管理体制, First, planning a small accounting unit is to solve the company’s internal effective measures to eat “big pot” Chongqing Cement Plant is an old factory with a 50-year history of production, outdated equipment, heavy burden. Poor economic returns, companies lack the ability to transform and develop themselves. In the past, the factory implemented the “triple-one-prize” approach in corporate reorganization. As the workshops and departments have not implemented independent accounting, the distribution of economic benefits and material benefits. Out of line, there is not much to do, there is no shortage of workers, and the enthusiasm of employees cannot be mobilized. Practice tells us that egalitarianism in the distribution of material benefits is often associated with a system of “big pots” in business management. Take a small accounting unit, let the workshop and department implement independent accounting, and calculate the profit and loss management system.