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我们在加强成本管理时,对各生产车间同时下达目标成本和目标盈利两个指标,要求既要完成目标成本指标,又要完成目标盈利指标,以促进车间在完成目标成本指标之后,根据自己的生产经营特点,进一步挖掘内部潜力,获得最好的经济效果。这样使车间既可通过进一步降低目标成本来实现目标盈利,也可以在目标成本指标难以再降的情况下,寻求其它门路来实现目标盈利。如我厂1985年给电渡车间下达的目标成本为每平方分米0.11元,同时还给这个车间下达了全年盈利8万元的目标指标。执行结果,虽然电镀成本降到了0.104元,达到全国最低的水平,但盈利指标还有两万没有完
When we strengthen cost management, we also release two indicators of target cost and target profit at the same time for each production workshop. It is required to complete both the target cost index and target profitability index to promote the workshop after completing the target cost index, according to its own Characteristics of production and operation, further tap the internal potential and obtain the best economic results. This allows the shop to achieve target profitability by further reducing the target cost, and it can also seek other roads to achieve target profitability if the target cost index is difficult to lower. For example, in 1985, the factory set a target cost of 0.11 yuan per square decimeter to the electric ferry shop. At the same time, this workshop also gave an annual target of 80,000 yuan profit. As a result of the implementation, although the cost of electroplating has dropped to 0.104 yuan, reaching the lowest level in the country, there are still 20,000 profit indicators.