Chapter 435 Evaluation

The summer sun shoots all kinds of strange spots and patterns through the gray windows, which makes people wonder what the sun is doing every morning.

The trade union activity center of Jiangnan Shipyard, which is more than 5 meters high, is a new building completed last year, and the only large-scale building completed by the shipyard in the past two or three years.

The transparent ceiling at the top is the most prominent feature of the trade union activity center. Because of this design, it also won a Luban Award.

Rong Shangguo likes this trade union activity center very much. If you have nothing to do, you can have a meeting there.

The employee commendation meeting is held in the trade union activity center, and the expanded meeting of the party committee is also held in it. The old cadre activities and leadership activities are also held in the trade union activity center.

This time, it's the accountants' turn to fight in this building that represents the last glory.

Rong Shangguo gathered more than half of the accountants of Jiangnan Shipyard, with a total of 248 people, to evaluate the company's value. These accountants, not only the accountants of the main factory, but also the accountants of the following branches and subsidiaries, plus a large number of accountants from third-class companies, are the largest in the whole group.

However, this evaluation has become a nightmare from the beginning.

Equity, depreciation, equipment, cash, land, loans, personnel, technology, etc. are entangled and incessant.

Many young accountants were very excited when they came to this majestic union activity center.

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

Such an assessment far exceeds their ability.

93 is no better than the future. At this time, China has stepped into the tide of market economy, and all walks of life have fallen into a shortage of talents.

Accountants directly related to banknotes and assets have long proved that they are a precious creature, not to mention fewer than giant pandas, but absolutely fewer than domestic cows.

Although there seem to be accountants in every unit, in the early 1990s, most of the accountants in each unit were middle school and high school students who graduated from secondary schools, and accountants who graduated from technical secondary schools were already popular in many units. The intoxicating Beijing household registration and Shanghai household registration are just ordinary pieces of paper in the eyes of serious accountants in the 1990s.

For enterprises such as China Shipping Group, accountants who graduated from college can often rise to a high position in less than two years. In enterprises such as Jiangnan Shipyard, it is quite difficult to gather more than 100 accountants. 248 accountants have almost brought the financial situation of enterprises under Jiangnan Shipyard to a halt.

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

Moreover, just like all state-owned enterprises, the ownership relationship of subsidiaries in Jiangnan Shipyard is complicated. They have their own hospitals, schools, their own small steel mills, small transport teams, large canteens and large clothing processing factories. In addition, the three production companies have everything from garden cultivation to glove production. The supporting instrument factories, plastic factories, cable factories, leather goods factories, wood factories, and general machinery factories are all large enterprises of hundreds of thousands of people. Industry. With a steady stream of orders from the parent company, these enterprises are like the Shengli Machinery Factory in Sucheng, with a low output value and a large scale.

It can be said that the financial situation of Jiangnan Shipyard in the 1990s was more complicated than that of Jiangnan Shipyard with 10 billion yuan in assets in 2010.

For accountants, the evaluation 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 small and large car classes are also more complicated than the bus system of a central city.

With the scale of Jiangnan Shipyard at this time, even if the four major companies are sent here, it will also be a headache.

For foreign enterprises, those small subsidiaries have annual and quarterly reports, and the company's financial affairs are properly sorted out. There is no such statement in state-owned enterprises in the 1990s. From 10,000 tons of hydraulic presses to office stationery, they need to be re-verified.

Needless to say, the main business of the shipyard is to verify how much it costs to verify those three-produced companies.

An accountant with an hourly salary of $300 is nestled in a third-class office. It is estimated that he can't finish those messy assets and documents in a week. When he finishes sorting them out, this kind of third-class company can sell himself 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 accountant can only struggle with endless numbers and endless essays.

It seems that there will never be a boundary.

"Wang Ke, what is the binding fixed cost?" As soon as Rong Shangguo entered the trade union activity center, he heard a very low inquiry.

The accountant known as Wang Ke was wandering around. When he heard someone asking questions, he immediately came over and looked at it and said, "In this part you calculate, the manager's salary and depreciation are considered to be a binding fixed cost."

"Training fees and research and development expenses are not included?"

"Yes."

"Oh..."

Listening to such a dialogue, Rong Shangguo can only pat his forehead.

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

But what can I do about that?

Several of his best accountants are doing tutoring. Nowadays, it seems that the work efficiency is indeed higher than what they do, but it is hard to say how much higher it can be.

After answering the question, Wang Ke rubbed his neck with his hand and happened to see Rong Shangguo. He couldn't help but stiffen.

Instead of saying hello directly, he trotped over two steps before quietly saying, "Mr. Rong, you're here."

"How about it? Can you keep up with the progress?"

"I'm afraid, I can't do it." Wang Ke has never seen Rong Shangguo before. Since he began to evaluate the factory, he has seen Rong Shangguo every day. He has seen more and less fear.

Rong Shangguo's face was very tense and asked, "How long is the delay?"

"It's hard to say." Wang Ke didn't dare to give accurate words at all. They haven't even completed the inventory of their main business now.

It was not the first time for Rong Shangguo to ask like this. He was extremely helpless to get a similar answer.

Seeing that he was not in a bad mood, Wang Ke said carefully, "The third production company is too chaotic. The time wasted on inventory is more than the main business. In fact, Dahua proposed that there is nothing we can do to strip out the third-production company.

"I know." Rong Shangguo said in a muffled voice, "Do you have contact with the accountants of other shipyards? What's the situation with them?"

"The three production companies are very chaotic, and the inventory is not clear."

Rongshangguo is silent.

The third-class company is simply a confused account. The better company is used to settle the families of employees and create small vaults. The poor company is simply operating the third-class company as the reserve for the leaders.

Not to mention the divestment of the third production company, but to take stock of the third production company, the rebound is very strong.

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

I didn't expect that such a political issue would be blocked by professional accounting issues.

"Mr. Rong." The secretary took his mobile phone and said to Rong Shangguo, "Yang Xuecan is coming to negotiate."

"Hmm..." Rong Shangguo touched his head and was very annoyed. The evaluation has not been made so far. How can we negotiate with Dahua Industry? Is it because they pinch their necks to talk about it?

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

Rong Shangguo shook his head helplessly and said, "If you let him go back, he will go to another shipyard. At that time, other factories will have an advantage. Ask him to come. Let's drag it first."

The trick was handed down by the ancestors. It has always been easy to use, and now it is also the heirloom of state-owned enterprises. The money needs to be delayed, the goods need to be delayed, the work needs to be delayed, the warranty needs to be replaced or something... What is that?

Rong Shangguo has been a leader for decades, and the tips are naturally perfect.

He did not shy away, but quickly met and said that he had something to leave, which was neither rude nor did Yan Xuecan have time to react.

The status of the two sides is two or three levels, and Yan Xuecan can't force a meeting. Next, whether it is the vice president or any other leader, as long as he insists that he can't decide, he can put things off.

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 treat, no rest during the day and at night...

Rong Shangguo couldn't sit still in the first place.

He quietly made an appointment with several other shipyards, and took advantage of the time of the China Ships Party Committee to hold a small meeting in private.

Pingjiang Shipyard, Xilu Shipyard and Nanyang Shipyard have all been invited.

Several people sat together, exchanged some information more or less, and couldn't figure out what Su Cheng wanted to do.

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

The shipyard on the side shook its head and said, "Don't think he is powerful at home, what private enterprises are there in the world and what are the negotiations?"

"Dahua has found several supporting factories in Southeast Asia and helped them build a general section factory. How about the ship doing so fast!"

"Yes, how's their boat doing?" Rong Shangguo suddenly had a bad association.

Several other people were also stunned.

Ai Ai, the general manager of Pingjiang Shipyard, said, "Recently, I've been busy evaluating things and almost forgot their new ship."

"Calculate the time, it's almost time to put it out."

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

"Mr. Rong, Mr. Liu, Mr. Li..." The director of the China Ship Propaganda Office came in, with a smiling face with some strange look.

"What's wrong?"

"Dahua's official letter."

"Huh? For the group?"

"Yes." The director didn't say the content of the official letter directly, so he put it on the table.

Several general managers looked at each other, but still let Rong Shangguo tear it apart.

Rong Shangguo looked at ten lines, and then sighed gently and said, "Dahua's first ship has been handed over."

The sound of inhalation coincides with the same.

"This is not a world record, is it?"

"At least it's a Chinese record."

......RS