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陕西鼓风机(集团)有限公司是从1997年开始学邯钢的。我们制定了“学邯钢、抓管理、降成本、增效益”三年规划,对如何将邯钢模拟市场核算的科学管理模式,运用到以销定产、单件小批多品种生产类型企业进行了探索。一、以邯钢经验为导向,建立适合本企业实际的管理模式我公司属机械制造企业,生产过程复杂,车间是按工艺特点设置的。除铸造、锻压车间生产自制铸、锻件形成半成品外,其他车间的加工件,不能构成封闭生产,所以建厂以来产品成本核算方法一直采用平行汇总。面对这种情况,怎样学邯钢,模拟市场核算,我们进行了反复的探讨。要使车间能自计收支、自计盈亏,成为模拟
Shaanxi Blower (Group) Co., Ltd. has been learning about Handan Steel since 1997. We have formulated a “three-year plan for” learning steel, grasping management, reducing costs, and increasing profitability", and applied the scientific management model of how to simulate the market accounting of Handan Iron and Steel Co. Type companies have explored. First, to take the experience of Handan Iron and Steel as the guide, establish a practical management model suitable for the company My company is a machinery manufacturing company, the production process is complex, the workshop is set according to the characteristics of the process. Except for casting and forging workshops to produce self-made castings and forgings to form semi-finished products, the processing parts of other workshops cannot constitute closed production. Therefore, product cost accounting methods have been used for parallel summary since the establishment of the factory. In the face of this situation, we have conducted repeated discussions on how to learn from Ningbo Steel and simulate market accounting. To make the workshop self-supporting and self-financing, it becomes a simulation