The summer sun shines through the gray windows and shoots out all kinds of strange spots and patterns, making people wonder what the 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 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 union event center, because of this design, it also won a Luban Award.

Rong Shangguo likes this union activity center very much. He will hold a meeting inside if he has something to do.

The employee commendation meeting was held at the Trade Union Activity Center, and the enlarged meeting of the Party Committee was also held. The activities of veteran cadres and leadership activities were also held at the Trade Union Activity Center.

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

Rong Shangguo gathered more than half of the accountants in Jiangnan Shipyard, a total of 248 people to evaluate the company's value. These accountants not only include accountants in the main factory, but also accountants in branches and subsidiaries below, plus the number of accountants in the large number of tertiary companies, the largest number of the group.

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

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

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

Now, all that is left is full of fatigue and self-doubt.

Such assessments far exceed their abilities.

1993 is no better than the future. At this time, China has entered the tide of the market economy, and all walks of life have fallen into a shortage of talents.

Accountants who are directly related to banknotes and assets have long proved that they are a precious creature. Not to mention that they are fewer than giant pandas, but they are definitely less than domestic dairy cows.

Although every unit seems to have an accountant, in the early 1990s, most of the accountants in each unit were junior high school students who became monks halfway through. Accountants who graduated from technical secondary school have become popular among many units. The fascinating Beijing household registration and Shanghai household registration are just ordinary pieces of paper in the eyes of serious accountants in the 1990s.

For enterprises like China Shipbuilding Group, university-graduated accountants often reach a high level in less than two years. In an enterprise like Jiangnan Shipyard, it is quite difficult to gather more than one hundred accountants. The 248 accountants almost caused the financial sanctions of enterprises under Jiangnan Shipyard.

However, Jiangnan Shipyard has 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 complex. They have their own hospitals, schools, their own small steel mills, small transportation teams, large canteens and large clothing processing factories. In addition, the tertiary industry 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 with hundreds or thousands of people. There are continuous orders from parent companies, and these companies are like Shengli Machinery Factory, which Sucheng had stayed in 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 1990s was even more complicated than that of Jiangnan Shipyard with assets of 10 billion yuan in 2010.

For accountants, evaluating and reviewing the current Jiangnan Shipyard is like evaluating and reviewing a city, not a company.

Jiangnan Shipyard even has their own factory engineering team and factory cleaning team, small bus and large bus bus projects, which are more complex than the bus 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 big headache.

If foreign companies and small subsidiaries have annual reports and quarterly reports, the company's financial arrangement is perfect. There was no such statement in the 1990s. As large as 10,000 tons of water presses and office stationery, everything must be re-verified.

Needless to say, the main business of the shipyard is, how much energy it takes to verify the tertiary industry companies.

An accountant with an hourly salary of $300, staying in a tertiary industry office, probably won’t be able to finish the messy assets and documents in a week. When he finishes the sorting, this tertiary industry company can sell itself to pay the accountant’s salary.

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

Therefore, the shipyard's own accountant could only struggle with endless numbers and endless documents.

It seems like there will never be a boundary.

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

The accountant, known as Wang Ke, was already wandering around. When he heard someone ask a question, he came over immediately, looked at it, and said, "The salary and depreciation fees of the management personnel are considered binding fixed costs."

“There is nothing to forget about training fees and research and development expenses?”

"yes."

"oh……"

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

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

But then what can I do?

His best accountants are all doing tutoring. Now it seems that their work efficiency is indeed higher than that of themselves, but it is hard to say how much higher they can be.

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

Instead of saying hello directly, he trotted over two steps before quietly saying, "Mr. Rong, you are here."

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

"I'm afraid, it won't work." Wang Ke had never met Rong Shangguo many times before. Since he started evaluating the factory, he has seen Rong Shangguo every day. He has seen more and less fear.

Rong Shangguo's face was tight and he asked, "How long will it take to delay?"

"This is hard to say." Wang Ke didn't dare to give the right words at all. They have not even completed the inventory of their main business.

This is not the first time that Rong Shangguo has asked this question, and he is extremely helpless to get a similar answer.

Seeing that he was not feeling too much, Wang Ke said carefully: "The tertiary industry company is too messy. The wasted time is more than the main business. In fact, Dahua proposed that there is no way to strip the tertiary industry company."

"I understand." Rong Shangguo said in a muffled voice: "You have contact with the accountants of other shipyards. What's going on with them?"

"The tertiary industry companies are very messy and cannot be clearly counted."

Rong Shangguo was silent.

The tertiary industry company is simply a fool. A better company is used to resettle employees' families and create small treasuries. A bad company simply uses the tertiary industry company as its own land for its leaders.

Not to mention divesting tertiary companies, even taking stock of tertiary companies, the rebound generated is very strong.

Therefore, although Dahua proposed to separate the tertiary industry company from the shipyard, none of the shipyards did it.

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

"General Rong." The secretary held his cell phone and said to Rong Shangguo, "Yan Xuecan is coming to negotiate."

"Well..." Rong Shangguo touched his head and was very worried. He had not made any assessment so far, so how could he negotiate with Dahua Industrial? Could it be that they were pinching their necks to discuss?

"Or why should he go back first?" The secretary guessed Rong Shangguo's meaning.

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

The word "drag" was passed down by our ancestors and has always been useful. Now it is also a family heirloom of state-owned enterprises. You have to drag money, goods, work, warranty and rest... What is that?

Rong Shangguo has been a leader for decades, and he naturally used his mastery to achieve perfection.

He did not avoid seeing each other, but met quickly and said that he had something to do, which was neither rude and made Yan Xuecan not have time to react.

The status of the two sides is two or three levels apart, and Yan Xuecan cannot force a meeting. Next, no matter whether the deputy general manager comes forward or other leaders, as long as they insist on not making a decision, they can drag things down.

What surprised Rong Shangguo was that Yan Xuecan seemed to have no intention of being angry.

After a week, Yan Xuecan was still conscientious. He had no rest during the day and night when he was to negotiate.

Rong Shangguo couldn't sit still at first.

He quietly made an appointment with several other shipyards and took advantage of the time when the China Shipbuilding Corporation held a party committee meeting to hold a private meeting.

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

Several people sat together, exchanging some information to a greater or lesser extent, but they couldn't figure out what Su Cheng wanted to do.

"Will he be negotiating with foreign shipyards?" Pingjiang Shipyard is a weaker among several shipyards, and the general manager raised an idea with concerns.

The shipyard next to him shook his head and said, "Don't look at his excellent domestically, what private enterprises are there internationally, and what are they negotiating?"

"Dahua has found several supporting factories in Southeast Asia and helped them build a general section factory, otherwise how could the ships be made so quickly!"

"Yes, how are their ships doing?" Rong Shangguo suddenly had a bad association.

The other people were also stunned.

Qiqiai Ai, general manager of Pingjiang Shipyard, said: "I have been busy assessing things recently and I almost forgot about their new ship."

"Count the time, it's almost time to wear it."

As soon as Rong Shangguo finished speaking, the door was knocked with a "bang".

"Mr. Rong, Mr. Liu, Mr. Li..." The director of the China Shipbuilding Propaganda Department came in, with a strange look on his smiling face.

"What's wrong?"

"Dahua's official letter."

"Hmm? For the group?"

"Yes." The director did not directly talk about the content of the official letter, so he placed it on the desktop.

Several general managers looked at each other, but Rong Shangguo still asked him to tear him apart.

Rong Shangguo looked at him and then sighed softly, saying, "Dahua's first ship has been handed over."

The sound of breathing is the same.

"This is not a world record, right?"

"At least it's China's record."
Chapter completed!