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江汉石油机械制造公司1980—1981年连续两年亏损,1982年推行目标成本管理,当年扭亏为盈。1983年1—10月份实现利润比1982年同期增长3.75倍。 1982年初,公司召开了由各厂生产、计划、劳资、供应、财务等部门的负责人参加的五对口会议,下达了成本控制指标(即按各厂签订的订货合同计算销售收入,扣除应缴纳的税金和预计要达到的利润(减亏)指标以后的实际数)。指标主要包括车间经费、企业管理费、营业外支出和百元产值成本等项。各厂根据公司下达的指标分产品类别测算出本厂必须达到的目标成本,然后按产品、按工艺、按费用把成本指标落实到科室、车间、班组。
Jianghan Petroleum Machinery Manufacturing Co., Ltd. suffered losses for two consecutive years from 1980 to 1981, and implemented target cost management in 1982, turning losses into profits. From January to October 1983, profits increased by 3.75 times compared with the same period in 1982. At the beginning of 1982, the company convened five counterpart meetings attended by the heads of production, planning, labor and capital, supply, and finance departments of each factory, and issued cost control indicators (that is, sales revenue calculated according to the order contracts signed by each plant, deducted due to payment The actual amount of taxes and profits (loss reduction) indicators that are expected to be achieved. The indicators mainly include workshop expenses, business management fees, non-operating expenses, and the cost of 100 yuan worth of production. Each factory calculates the target cost that the factory must reach according to the company’s assigned indicators by product category, and then implements the cost index to the department, workshop, and team by product, process, and cost.