During a few years of product export , especially the long period of 8 - year export to japan , the company has already , accumulated more experience of production and management , had more strong capability of production and processing , had more comprehensive capabilities . with the advantage of the equipment and technology , the company guaranteed the raw materials and semi - manufactured goods in accord with demands for technology and quality 年的时间中，已经积累了丰富的生产管理经验并具备了较强的生产加工能力及综合实力，充分利用设备资源技术人才优势，从根本上保证原材料及产成品符合技术质量的要求，产品质量及售后服务受到外商的一致好评。
The first pace : collect the data of cost accounting , 1 , of raw material storehouse send and receive keep forms for reporting statistics , of quantitative amount type , 2 , of manufactured goods storehouse send and receive keep forms for reporting statistics , of quantitative type , 3 , each production workshop is gotten of makings send and receive keep forms for reporting statistics , of quantitative amount type 4 , data of cost of the charge of electricity that bad news of each production workshop uses , water , motivation is offerred by special section , use plan carry what produce cost this month to make charge 5 , by production the branch provides finishing product and the worker pay forms for reporting statistics in the product the 2nd pace : disposal data , make plan carry a certificate the 3rd pace : make production expresses method of the business characteristic according to him company and cost accounting into our newspaper , fill make manufacturing cost etc 第一步：收集成本核算的资料， 1 、原材料仓库的收发存报表，数量金额式的， 2 、产成品仓库的收发存报表，数量式的， 3 、各生产车间领料的收发存报表，数量金额式的4 、各生产车间耗用的电费、水费、动力数据由专门部门提供，用来计提本月生产成本的制造费用5 、由生产部门提供完工产品及在产品的工人工资报表第二步：整理数据，制做计提凭证第三步：制做生产成本报表根据自己公司的业务特点和成本核算方法，填制生产成本报表。
From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition , valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income . problems are raised with regard to the process of current property right system diversity in state - owned enterprises , such as the disagreement to the definition of state - owned property right , no standard of evaluation , imperfection of price fixing system and relative confusion of transfer income disposal and use . what ' s more , new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts , finished goods , invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods , perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution , an original key is offered 第一章运用产权理论对国企产权多元化改革进行经济学分析；第二章至第五章主要围绕国有产权的界定问题、评估问题、定价问题、承接方的资金来源问题、转让收入的处置运用问题分别进行阐述，指出了当前国企产权多元化过程中存在着国有产权界定不统一、评估不规范、定价机制不完善、处置运用相对混乱等诸多问题，并提出新的解决思路：肯定国有产权界定“长沙模式”的积极探索意义，提出量化职工创造剩余价值的“国有资产平均增长率法”和“平均市场劳动成本法” ；将“收益现值”概念运用到对应收账款、产成品、无形资产等资产评估之中；应从完善资产评估方法、完善资本市场特别是产权交易市场和健全信息公开机制三个方面来解决国有产权定价不公问题；就人力资本出资的担保问题提出实际债务承担额(比例)应小于名义出资额(比例)的新思路，并认为人力资本市场上的交易价格应包括绝对出资额和相对出资额两部分。
