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在电子元件滞销,市场竞争激烈,产品连年大幅度降价的情况下,我厂每年都在亏损边沿上过日子。为了提高经济效益,扭亏为盈,我们采取了“五抓一求”、“二十个字”的经营方针,即:抓质量,占领市场,求经济效益;抓整顿,加强管理,求经济效益;抓消耗,降低成本,求经济效益;抓效率,增加产量,求经济效益;抓销售,薄利多销,求经济效益。这“五抓一求”概括为“二十个字”:提高质量,加强管理,降低成本,多产多销,薄利多销。由于认真贯彻了这一经营方针,在1979年到1982年连续4年大幅度降价的情况下,质量年年提高,产量年年增加,成本年年降低,销售量年年增长,经济效益年年保持在百万元以上,实现了扭亏为盈。我们是通过什么途经和方法提高经济效益的呢? 一、为提高经济效益,扭亏为盈,实行目标利润管理。实行目标利润管理,就是根据盈亏分界点原理(也叫保本点原理),在对企业成本、产量、价格、利润和市场需求进行定性和定量分析的基础上,计算出保本点和实现目标利润的产量、销售成本和销售收入。具体计算方法如下:
In the case of sluggish sales of electronic components, fierce market competition, and significant product price reductions in successive years, our factory is on the verge of losing money every year. In order to increase economic efficiency and turn profitability into profit, we have adopted the business principles of “Five-grabbing, one-for-one,” and “twice,” namely: grasping quality, occupying the market, and seeking economic efficiency; grasping and rectifying, strengthening management, and seeking economic benefits. Grasping consumption, lowering costs, and seeking economic efficiency; grasping efficiency, increasing production, and seeking economic benefits; catching up with sales, puerile, and seeking economic benefits. This “Five Grasp One” generalized to “Twenty Characters”: to improve quality, strengthen management, reduce costs, and produce more and more, small profits but quick turnover. Due to the conscientious implementation of this management policy, the price has been significantly reduced for four consecutive years from 1979 to 1982, the quality has been increasing year after year, the output has increased year after year, the cost has decreased year by year, and the sales volume has increased year by year. Maintained over a million dollars, achieved a turnaround. What are we to do to increase economic efficiency through ways and means? First, in order to improve economic efficiency, turn losses into profits and implement target profit management. The implementation of target profit management is based on the principle of profit and loss demarcation point (also known as the principle of capital protection point), based on a qualitative and quantitative analysis of the company’s cost, output, price, profit, and market demand, based on the calculation of the capital preservation point and the target profit. Production, sales costs and sales revenue. The specific calculation method is as follows: