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石化总厂维纶厂1984年上半年利润仅完成年计划的48％。我们试图在核算管理中应用全面质量管理方法来开展增收节支活动,以扭转上半年度不利局面,使加强技术管理的效益检验,能在会计核算中得到体现。 我们组织了财务、计划、技术等部门,制订厂级增收节支总目标,进一步运用鱼刺图(略)来寻找影响利润的原因,以寻找关键点和对策。然后进行分解,从上到下,形成一个管理层。例如,鱼刺图反映出原料是主要因素,就进一步解剖原料单耗上升原因为废品率高,废品高的主要原因是操作者。
In the first half of 1984, the profit of the Petrochemical Plant Vinylon Plant only completed 48% of the annual plan. We have tried to apply total quality management methods in accounting management to increase revenues and reduce expenditures in order to reverse the unfavorable situation in the first half of the year, so that strengthening the effectiveness of technology management tests can be reflected in accounting. We organized finance, planning, and technology departments to formulate the total goals for increasing revenues and reducing expenditures at the factory level, and further used the fishbone map (slightly) to find the reasons for the impact of profits so as to find key points and countermeasures. Then break it down and form a management layer from top to bottom. For example, fishbone maps reflect the fact that raw materials are the main factor, and the reason why the unit consumption of raw materials is further dissected is that the reject rate is high, and the main reason for the high waste product is the operator.