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邯郸钢铁总厂是一个以生产钢材为主的特大型钢铁企业,年工业总产值达21.5亿元。1994年,邯钢以继续深化完善“模拟市场核算,实行成本否决制”为锲机,紧紧抓住了决定企业效益的“牛鼻子”——成本,取得了较好的经济效益,全年钢产量跃上了200万吨的新台阶,实现利润7.8亿元,产品成本硬碰硬下降8.9%。在邯钢人看来,搞活企业不外乎两个条件:改善外部环境;强化内部管理。外因和内因,内因是主要的,加强企业内部管理是提高经济增长质量和效益的重要途径。而企业管理又应以财务管理为中心,财务管理又应以成本为重点。
Handan Iron and Steel Plant is a large-scale iron and steel enterprises to produce steel-based enterprises, the total industrial output value reached 2.15 billion yuan. In 1994, Handan Iron and Steel continued to deepen and improve its “simulation market accounting, the implementation of cost-rejection system ” as the machine, firmly grasp the “cow nose ” - the cost of deciding the effectiveness of enterprises, and achieved good economic returns The annual output of steel jumped to a new level of 2 million tons, with a profit of 780 million yuan and a 8.9% drop in product cost. In the case of Handan Iron and Steel, invigorating the enterprise no more than two conditions: to improve the external environment; strengthen internal management. External causes and internal causes are the major internal causes. Strengthening internal management of enterprises is an important way to improve the quality and efficiency of economic growth. And business management should focus on financial management, financial management and cost should be the focus.