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连云港三公司是国家八五期间第二期日元贷款建设的散杂货装卸码头。于1987年底建成投产,目前已拥有固定资产4.86亿元,码头年设计吞吐能力300 万吨。近年来,公司在面临港口市场竞争激烈,货源不足,吞吐量下降,原燃料动力费大幅度上涨等困难情况下,大力开展了“学邯钢、抓管理、降成本、增效益”活动,使公司节能降耗、经济效益得到了明显提高,取得可喜的成绩。1996年,公司节约材料、能源、外委修理等费用78.95万元,分别比目标计划降低12.36％,5.84％,1.33％;成本费用支出比目标计划降低5.62％,降低额为320.47 万元;公司超额完成局下达的利润指标,与1995年相比,净增283.63万元。该公司的主要做法是: 1.统一规范公司内部成本核算台帐 由公司计财科、技管科、办公室等职能科室抽专人组成内部成本台帐管理小组,深入到各基层单位或部门设计成本台帐。对各基层单位原有的费用台帐进行了修订、补充、完善,重新编制。 调度室属公司指挥部门,成本台帐和基层生产单位、服务性单位又有区别,为此,公司参考了兄弟港口的相关资科,结合企业的实际情况,编制出分货种、单船装卸作业台帐,基本反映出单船装卸作业需配人工、机械、费用定额及作业时间等内容。 公司还编制了财产实物管理辅助台帐10余种。
Lianyungang three companies is the second eight countries during the National Day loan construction of bulk cargo handling wharf. Put into operation at the end of 1987, now has 486 million yuan in fixed assets, pier design throughput of 3 million tons. In recent years, the Company vigorously carried out the activities of “Learning Handan Iron and Steel, Grasping Management, Reducing Costs and Increasing Benefit” in the face of difficult competition such as severe competition in the port market, insufficient supply, decreased throughput and substantial increase in raw material fuel costs Energy-saving companies, economic benefits have been significantly improved, made gratifying achievements. In 1996, the Company saved RMB 789,500 in the cost of materials, energy and repair of outer commissions, which were respectively 12.36%, 5.84% and 1.33% lower than the target plan; the cost and expense was 5.62% lower than the target plan and the decrease was RMB3.0407 million; Excess completion of the Bureau issued a profit target, compared with 1995 net increase of 2.8363 million yuan. The company’s main approach is: 1. Uniform normative accounting of the company’s internal accounts By the company’s financial planning, technical management, office and other functional departments to draw up a special internal cost account management team, in-depth understanding of the basic unit or department design costs Taiwan account. The original expenses of various grass-roots units ledger was revised, supplemented, improved, re-compiled. The dispatch room belongs to the commanding department of the company. The cost account is different from the grass-roots production units and service units. Therefore, the Company refers to the related resources of Brother Port and compiles sub-cargo and single-vessel handling according to the actual situation of the enterprise Job accounting, basically reflects the single ship handling operations need to be equipped with labor, machinery, fixed costs and operating time and so on. The company also prepared more than 10 kinds of property management assistance account.