实现向市场经济的根本转变,从企业角度来看,其实质就是企业的一切行为均以市场为导向,其结果就是企业的产品能否成为商品、最终获得利润。从这个意义上来看,抓好成本管理就是抓住了“牛鼻子”。邯郸钢铁集团有限责任公司(简称邯钢)以“模拟市场核算,实行成本否决”为核心内容的一整套成功的经验,为我们树立了榜样,给了我们很好的启迪。一、从“做了算”到“算了做” To achieve a fundamental shift to a market economy, from the corporate point of view, the essence is that all the behaviors of enterprises are market-oriented, and the result is whether the products of the enterprises can become commodities and ultimately gain profits. In this sense, do a good job of cost management is to seize the “cow nose”. Handan Iron and Steel Group Co., Ltd. (referred to as Handan Iron and Steel) to “simulate the market accounting, the cost of veto ” as the core content of a set of successful experience, set an example for us, gave us a very good inspiration. First, from “done” “to ” forget to do "