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我们工程队是从1984年开始搞成本预测工作的。运用量、本、利分析原理,每月都要测出当月的保本工作量和盈亏情况,确定当月人工费,材料费,机械费,及其他有关费用的最高支出标准,各有关管理人员就要采取措施,控制成本支出。例如1984年8月,按照公司下达的30万元的工作量预测成本,保本工作量为12.45万元,预计成本降低率为13.87％,为了进一步提高经济效益,使成本降低率达到15％的目标值,就必须采取如下措施: 1、合理组织劳动力,全面推行工程承包,奖金按百元产值奖金含量(按定额计工)上不封顶,下不保底,争取多完成建安工作量,以增加人工费的收入,进一步提高劳动生产率,以减少人工费的支出。 2、加强材料管理,材料员按“消耗材料限额领料卡”发料。使消耗材料费不得超出7,500元。
Our engineering team started work on cost forecasting in 1984. Using the principle of quantitative analysis of capital, profit, and profits, the monthly guaranteed capital workload and profit and loss of the current month are measured, and the highest expenditure standards for labor costs, materials, machinery, and other related expenses for the current month are determined, and all relevant management personnel must Take measures to control costs. For example, in August 1984, according to the company’s workload of 300,000 yuan to forecast the cost, the cost of primary maintenance work was 124,500 yuan, and the estimated cost reduction rate was 13.87 percent. In order to further increase economic efficiency, the cost reduction rate reached 15%. Values, we must take the following measures: 1. Reasonably organize the workforce and fully implement project contracting. Bonuses should be capped at a value of 100 yuan in output value (according to the fixed amount of work). There should be no guarantee for the completion of Jian’an workload in order to increase labor. The fee income further increases labor productivity to reduce labor expenses. 2. Strengthen the management of materials. Material personnel will issue materials according to the “requirements for the consumption of material quotas”. The cost of consumable materials must not exceed 7,500 yuan.