The WWXOM summer sun, shining through the gray windows, shoots all sorts of strange spots and patterns, and it makes one wonder what Grandpa Sun is doing every morning.

The Jiangnan Shipyard Trade Union Activity Center, which is more than 5 meters high, is a new building completed last year and the only large-scale building completed in the shipyard in the past two or three years.

The transparent ceiling at the top is the most striking feature of the trade union activity center, and because of this design, it has also won a Luban Prize.

Rong Shangguo likes this trade union activity center very much, and he holds meetings in it when there is nothing to do.

The commendation meeting for employees was held in the trade union activity center, the enlarged meeting of the party committee was also held in it, and the activities of veteran cadres and leaders were also held in the trade union activity center.

This time, it was the turn of the accountants to fight inside the building, which represented the final glory.

Rong Shangguo concentrated more than half of the accountants of Jiangnan Shipyard, a total of 24 people, to evaluate the company's value. These accountants include not only the accountants of the main factory, but also the accountants of the following branches and companies, plus a large number of accountants of tertiary companies, and the number of them is the largest in the group.

However, this assessment turned into a nightmare from the start.

Equity, depreciation, equipment, cash, land, loans, personnel, and technology are all entangled, making people feel miserable.

Many young accountants were still very excited when they came to this majestic and solemn trade union center.

Today, all that's left is exhaustion and self-doubt.

Such an assessment is far beyond their capabilities.

Nine years is not as good as the future. At this time, China is stepping into the tide of market economy, and all walks of life are falling into a shortage of talents.

Accountants, who are directly related to banknotes and assets, have long proven themselves to be a noble creature, not to say less than pandas, but definitely less than the number of domestic cows.

Although it seems that every unit has an accountant, in the early 90s, most of the accountants in each unit were junior high and high school students who were halfway home. Accountants who graduated from technical secondary schools are already the sweethearts of many units. The intoxicating Bei*Beijing account and the Shanghai*hai account were just ordinary pieces of paper in the eyes of serious accountants in the 90s.

For companies such as CSSC, accountants who graduated from university often rise to a high position in less than two years. In an enterprise like Jiangnan Shipyard, it is quite difficult to gather more than 100 accountants with a vote, and 24 accountants almost bring the financial accounts of the enterprises under Jiangnan Shipyard to a standstill.

However, Jiangnan Shipyard is a large enterprise with tens of thousands of workers and assets of hundreds of millions of yuan.

And, like all state-owned enterprises, the ownership relationship of the companies in the Jiangnan shipyard is complicated. They have their own hospitals, schools, their own small steel mills. Small transport fleets, large canteens and large garment processing plants. In addition, the tertiary production company has everything from garden cultivation to glove production, supporting instrument factories, plastic factories, cable factories, and leather goods factories. Wood factories and general machinery factories are all large enterprises with hundreds or thousands of employees. With a steady stream of orders from the parent company, these companies are like the Victory Machinery Factory where Sioux City stayed back then. The output value is not high, and the scale is not small.

It can be said that the financial situation of Jiangnan Shipyard in the 90s is more complicated than that of Jiangnan Shipyard with assets of 10 billion yuan in 200.

For accountants, the assessment and audit of the current Jiangnan Shipyard is like evaluating and auditing a city, not an enterprise.

Jiangnan Shipyard even has its own factory engineering team and factory cleaning team, and the asset projects of the small car class and the big bus class are also more complex than the public transportation system of a central city.

With the scale of Jiangnan Shipyard at this time, even if one of the four major banks is sent over, it will be a headache.

If it is a foreign company, those small companies have annual reports and quarterly reports, and the company's finances are properly organized. The state-owned enterprises in the 90s did not have such a statement, from the 10,000-ton hydraulic press to the stationery in the office, they had to be re-verified.

Needless to say, the main business of the shipyard is how much effort it takes to verify those tertiary production companies.

An accountant who earns $00 an hour is nested in a tertiary office, and it is estimated that he will not be able to finish all those messy assets and documents in a week, and when he finishes sorting out, this kind of tertiary industry company can sell itself and use it to pay the accountant's salary.

Jiangnan Shipyard can't afford to hire foreign accountants, and they don't even mean to hire domestic accountants.

As a result, the shipyard's own accountants can only struggle with endless numbers and endless papers.

It's as if there's never a boundary.

"Wang Ke, what is the binding fixed cost?" Rong Shangguo had just walked into the trade union activity center when he heard a low inquiry.

The accountant known as Wang Ke was already wandering around, and when he heard someone asking a question, he immediately came over and said, "For this part of your accounting, the management remuneration and depreciation expenses are regarded as binding fixed costs. ”

"Not counting training and R&D expenses?"

"Yes. ”

"Oh......"

Listening to such a conversation, Rong Shangguo could only pat his head.

Even if he doesn't understand accounting, he knows that the guy who asks the question is not good enough.

But what can be done then?

Some of his best accountants are doing coaching, and now the work efficiency is indeed higher than that of their own work, but it is really hard to say how much higher.

After answering the question, Wang Ke rubbed his neck with his hand, just when he arrived in Rong Shangguo, he couldn't help but stiffen.

He didn't say hello directly, but trotted over two steps before he quietly said, "Mr. Rong, you're here." ”

"How's it going? Can you keep up?"

"I'm afraid it is, no. "Wang Ke hadn't seen Rong Shangguo much before. Since he started to evaluate the factory, he has seen Rong Shangguo every day, and he has seen more and less fear.

Rong Shangguo's face tightened, and he asked, "How long is the delay?"

"It's hard to say. Wang Ke didn't dare to give permission at all. They haven't even finished taking stock of their main business now.

It's not the first time Rong Shangguo has asked like this, and he is extremely helpless to get a similar answer.

Seeing that he was not in a bad mood, Wang Ke said cautiously: "The tertiary industry company is too chaotic, and the time wasted in inventory is more than the main business." In fact, Dahua proposed that there is no way to strip out the tertiary production company. ”

"I see. Rong Shangguo said in a sullen voice: "You have contact with the accountants of other shipyards, what is their situation?"

"The tertiary companies are very chaotic, and the inventory is not clear. ”

Rong Shangguo was silent.

The tertiary industry company is simply a muddled account, the better company is used to settle the workers' families and create a small treasury, and the poor company is simply the tertiary industry company as the leader's own land to operate.

Not to mention the divestment of tertiary companies, it is to take stock of tertiary companies, and the rebound is very strong.

Therefore, although Dahua proposed to divest the tertiary company from the shipyard, several shipyards did not do it.

Unexpectedly, such a political issue was blocked by professional accounting issues.

"Mr. Rong. The secretary took his mobile phone and said to Rong Shangguo: "Yan Xuecan is coming to negotiate." ”

"Hmm......" Rong Shangguo touched his head, very annoyed. The assessment has not been made so far, how can they negotiate with Dahua Industrial, can they pinch their necks to talk.

"Why don't you let him go back first?" the secretary guessed what Rong Shangguo meant.

Rong Shangguo shook his head helplessly, and said: "You let him go back, he will go to other shipyards, and when the time comes, other factories will have the advantage, tell him to come, let's drag it first." ”

The procrastination recipe is handed down by the ancestors, and it has always been easy to use, and now it is also the heirloom of state-owned enterprises. The money has to be delayed, the goods have to be delayed, the work has to be delayed, and the warranty has to be replaced...... What is that?

Rong Shangguo has been a leader for decades, and the procrastination technique is naturally perfect.

He didn't avoid it, but quickly met him, and said that he had something to leave, which was not rude, and Yan Xuecan didn't have time to react.

The status of the two sides is two or three levels apart, and Yan Xuecan can't forcibly ask for a meeting. Next, whether it is the vice president or some other leader, as long as he insists that he can't decide, he can drag things down.

To Rong Shangguo's surprise, Yan Xuecan didn't seem to be angry.

After a week, Yan Xuecan is still conscientious. The negotiation of the negotiation, the treatment of the treat, there is no rest day and night......

Rong Shangguo couldn't sit still at first.

He quietly made appointments with several other shipyards, and took advantage of the time when the party committee of CSSC held a small meeting in private.

Pingjiang Shipyard, Xilu Shipyard, and Nanyang Shipyard were all invited.

Several people sat together, exchanging information more or less, and they couldn't figure out what Sioux City was trying to do.

"Will he be negotiating with foreign shipyards?" Pingjiang Shipyard is the weaker of several shipyards, and the general manager put forward an idea.

The shipyard on the side shook his head and said, "Don't let him be powerful in China, what private enterprises are there in the world, what are you negotiating?"

"Dahua has found several supporting factories in Southeast Asia and helped them build a general section factory, or the ship will do it so quickly!"

"yes, how is their ship doing?" Rong Shangguo suddenly had a bad association.

Several others were also stunned.

The general manager of Pingjiang Shipyard, Qi Ai Ai, said: "Recently, I have been so busy with the evaluation that I almost forgot about their new ship. ”

"Count the time, and the outfitting should be about the same. ”

As soon as Rong Shangguo's voice fell, the door was knocked "bang".

"Mr. Rong, Mr. Liu, Mr. Li......" It was the director of the CSSC Propaganda Department who came in, with some strange looks on his smiling face.

"What's wrong?"

"Dahua's official letter. ”

"Huh, for the group?"

"Yes. The director did not directly say the content of the official letter, but put it on the table.

Several general managers tore each other apart, but Rong Shangguo was torn apart.

Rong Shangguo glanced at ten lines, then sighed softly, and said, "Dahua's first ship has been delivered." ”

The sound of inhaling is the same.

"It's not going to be a world record. ”

"At least it's a Chinese record. ”

……

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