“亲兄弟,明算帐”这句俗话,如今在湖南江滨机器厂已经变成现实。自去年来,该厂一改过去成本吃“大锅饭”的做法,在厂内各单位之间、上下工序之间实行买断制,形成了内部“买卖市场”,创新了成本管理。该厂的主要做法是,打破过去成本“吃大锅饭”的做法,细化和量化各项成本指标,按照铸造、机加、热处理和表面处理 “Pro-brother, clear accounts,” the saying goes, now in Hunan Jiangbin Machine Factory has become a reality. Since last year, the factory changed the past cost of eating “big pot” approach, between the various units in the plant, between the up and down the process of implementation of the buyout system, the formation of an internal “trading market” and innovation in cost management. The factory's main approach is to break the past cost of “eating big pots” approach, refine and quantify the cost indicators, in accordance with the casting, machining, heat treatment and surface treatment